M/s Voltech O And M Services Private Ltd.  Vs. Superintendent of GST And Central Excise, Assistant Commissioner (Central Tax), Branch Manager, State Bank Of India in W.P. Nos. 6097 and 6098 of 2020 and W.M.P. Nos. 7159, 7161 and 7167 of 2020 (High Court – Madras)