(Prayer in W.P.No.3119 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC – 07 bearing reference No.ZD331225031383U/2023-2024 dated 02.12.2025 issued by the Respondent and quash the same.

In W.P.No.3123 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC – 07 bearing reference No.ZD3312250201732/2022-2023 dated 02.12.2025 issued by the Respondent and quash the same.

In W.P.No.3136 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC – 07 bearing reference No.ZD331225020269P/2024-2025 dated 02.12.2025 issued by the Respondent and quash the same.

In W.P.No.3139 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC – 07 bearing reference No.ZD331225020001F/2020-2021 dated 02.12.2025 issued by the Respondent and quash the same.)

Common Order:

1. Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

2. By this common order, all these Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. In these Writ Petition, the Petitioner has challenged the respective Assessment orders all dated 02.12.2025 passed for the respective tax periods. The aforesaid Assessment orders were preceded by the respective Show Cause Notices, to which the Petitioner filed replies. Thus, the impugned Assessment orders are detailed orders, were passed after considering the replies filed by the Petitioner.

4. By the impugned Assessment orders, the following demand has been confirmed against the Petitioner.

                  

                  

5. Since there is no scope for interfering with the impugned order as there is neither any procedural irregularity nor perversity noticed while passing of the impugned order. Therefore, these Writ Petitions are liable to be dismissed.

6. Considering the same and following the consistent view taken by this Court under similar circumstances, liberty is granted to the Petitioner to file an appeal before the Appellate Authority subject to the Petitioner complying with the requirements under Section 107 of the respective GST enactments.

7. In case the Petitioner files such appeal, the Appellate Authority shall dispose the appeal on merits without further reference to the limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

8. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

9. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

10. These Writ Petitions stand disposed of with the above liberty. No costs. Connected Writ Miscellaneous Petitions are closed.