M/S. Peak Automobiles India Private Ltd v. The State Tax Officer (St)

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 02-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WMP Nos. 11187 & 11190 of 2026 IN WP Nos. 21715 & 22891 OF 2024 M/s. Peak Automobiles India Private Ltd Rep. by its Managing Director-M. Nivetthini, 100/1, VeerappampalayamPrivu, Thindal, Erode - 638 009 ...Petitioner in both cases Vs

¶1The State Tax Officer (ST) Office of Commercial Tax Officer Inspection, Group VI, Erode.

¶2The Assistant Commissioner of GST and Central Excise Erode -I Division, No. 81, Bharathi Nagar, Soolai, Erode - 638 001 ...Respondents in both cases PRAYER in WMP No. 11187 of 2026: Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to extend 30 days of time to comply with the Order dated

12.08.2024 of this Honble Court passed in W.P No. 21715 of 2024 and pass any further order or orders as deemed fit in the circumstances of case and thus render justice. PRAYER in WP No. 21715 of 2024: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the 1st Respondent in GSTIN 33AAECP8953A1ZK dated

09.03.2024 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD330324046914H dated 09.03.2024 for the tax period April, 2018 to March, 2019 and quash the same. Page2 of 4 PRAYER in WMP No. 11190 of 2026: Writ Miscellaneous Petition is filed to EXTEND 30 days of time to comply with the Order dated 13.08.2024 of this Honble Court passed in W.P No. 22891 of 2024 and pass any further order or orders as deemed fit in the circumstances of case and thus render justice. PRAYER in WP No. 22891 of 2024: Writ Petition is filed to call for the records of the 2nd Respondent vide Order-in -Original SI No. 06/2024-GST

(AC) dated 05.02.2024 and consequential order in Form GST DRC-07 bearing a Ref. No. ZD330224181079H dated 29.02. 2024 and quash the same. For Petitioner(s) in both WPs:Ms. R. Hemalatha For Respondent(s) in both WPs:Mr.V.Prashanth Kiran, GA for R1 COMMON ORDER These applications have been filed to extend the period prescribed in Orders dated 12.08.2022 and 13.08.2024. These applications have been filed only on 11.03.2026.

¶2There has been no attempt to comply even a part of the orders passed on these two dates. Therefore, these applications are liable to be dismissed and accordingly, these Writ Miscellaneous Petitions are dismissed. No costs. 02-04-2026 GV Page3 of 4 To

¶1The State Tax Officer (ST) Office of Commercial Tax Officer Inspection, Group VI, Erode.

¶2The Assistant Commissioner of GST and Central Excise Erode -I Division, No. 81, Bharathi Nagar,Soolai, Erode - 638 001 Page4 of 4

C.SARAVANAN, J. GV WMP Nos. 11187 & 11190 of 2026 IN WP Nos. 21715 & 22891 OF 2024 02-04-2026