WP Nos. 3892, 3898 and 3901 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 3892, 3898 and 3901 of 2026 and WMP.Nos.4302, 4303, 4313, 4314, 4319 & 4322 of 2026 Sri Devarajaa M Sand Rep. by its Authorized Representative M Sakthivel, S. F .Nos.78/1a, 78/1b, 78/2, 78/3, Kothepetta Village, Krishnagiri-635 001. ..Petitioner in all WPs Vs The State Tax Officer (FAC) O/o.The Assistant Commissioner(ST) Krishnagiri-1 Assessment Circle, Hosur Division, Krishnagiri. ..Respondent in all WPs Prayer in W.P.No.3892 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 of the respondent in his proceeding in GSTIN: 33ADJFS3912K1ZY/2020-21 and quash the proceeding dated 25.09.2025 passed therein. https://www.mhc.tn.gov.in/judis WP Nos. 3892, 3898 and 3901 of 2026 __________ Page2 of 4 Prayer in W.P.No.3898 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 of the respondent in his proceeding in GSTIN: 33ADJFS3912K1ZY/2021-22 and quash the proceeding dated 25.09.2025 passed therein. Prayer in W.P.No.3901 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 of the respondent in his proceeding in GSTIN: 33ADJFS3912K1ZY/2022-23 and quash the proceeding dated 25.09.2025 passed therein. For Petitioner(s): Mr.Raveendran B in all WPs For Respondent(s): Mr.V.Prashanth Kiran Government Advocate in all Wps COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is 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. https://www.mhc.tn.gov.in/judis WP Nos. 3892, 3898 and 3901 of 2026 __________ Page3 of 4 3. In these writ petitions, the petitioner has also challenged proposals similar to those contained in the respective Show Cause Notices, which are already under challenge in W.P.No.3889 of 2026. 4. As such, there is no scope for interference with the Show Cause Notice proceedings. 5. It is open to the petitioner to file a reply to the show cause Notices and await the orders to be passed thereon. Therefore, if aggrieved, the petitioner may approach this Court or the appropriate Appellate Authority. Accordingly, these writ petitions are liable to be dismissed. 6. These writ petitions are dismissed. No costs. Connected Writ Miscellaneous Petitions are closed. 05-02-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No av https://www.mhc.tn.gov.in/judis WP Nos. 3892, 3898 and 3901 of 2026 __________ Page4 of 4 C.SARAVANAN, J. av To The State Tax Officer (FAC) o/o.The Assistant Commissioner(ST) Krishnagiri-1 Assessment circle Hosur Division, Krishnagiri. WP Nos. 3892, 3898 and 3901 of 2026 and WMP.Nos.4302, 4303, 4313, 4314, 4319 & 4322 of 2026 05-02-2026 (2/2) https://www.mhc.tn.gov.in/judis