TVL. Udhayan Steels Private Limited, Rep. By Its Director Selvan Vs. Deputy State Tax Officer (Int.) Roving Squad, Coimbatore, The Assistant Commissioner (ST), Adjudication, Coimbatore, in W.P. No. 34268 of 2022 and W.M.P. No. 33714 & 33715 of 2022 (High Court – Madras)