M/S. AATRAL ASSOCIATES, REP BY ITS MANAGING PARTNER, MR. S. AATRALARASU VERSUS THE STATE TAX OFFICER, THE APPELLATE DEPUTY COMMISSIONER (ST) vide W. P. No. 21544 of 2024 And W. M. P. Nos. 23508 & 23510 of 2024 dated 12.08.2024: Madras High Court