Hellovishal-balaji,
Thank you for using the Apple Support Communities to request help with Safari group tabs. We understand that you are not seeing group tabs on your iPad that you created on your Mac and we’re happy to help research what may be causing this.
There are several Apple Support articles that we’d like to provide you with to start. These articles explain how to use the tabs group features in Safari, and with iCloud.
Group tabs in Safari on Mac - Apple Support
Close tabs in Safari on Mac - Apple Support
Set up iCloud for Safari on all your devices - Apple Support
If you have already been using these steps to manage your open tabs, make sure your iPad is updated.
Update iPadOS - Apple Support
We hope that these troubleshooting steps allow you to get back to using Safari as you would like. Please let us know if we can help you further with this.
Cheers!