Madras High CourtWP/9480/2026disposed of

Muthiah Ramesh v. The Assistant Commissioner St

2026-03-18Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18-03-2026

CORAM

THE HON'BLE Mr. JUSTICE C. SARAVANAN AND WMP No.10209 & 10212 of 2026 Muthiah Ramesh Proprietor of Tvl. New Print World, GSTIN/ ID- 33AEFPR9574M1ZQ 643 Anna Salai Nungambakkam Chennai, Tamil nadu 600006 ..Petitioner(s) Vs

1. The Assistant Commissioner (ST) Nungambakkam Assessment Circle, No. 88 Mayor Ramanathan Salai, Chetpet, Chennai 31

2. Amazon Seller Services Private Limited GSTIN- 33AAICA3918J1C0 Survey No. 59/4G1 Part No 67/B Noobal Village PH Road Vellappanchavadi Koyambedu, Chennai 600 077 ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for records of the Respondents and quash the Impugned Order dated 17.12.2025 bearing Reference No. ZD3312252669174 along with Summary in Form GST DRC-07 passed by the 1st respondent For Petitioner(s):

Mr.Bharat.R.Srinivas For Respondent(s):

Mrs.P. Selvi Government Advocate

ORDER

Mrs.P. Selvi, learned Government Advocate takes notice for the respondents.

2.This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the petitioner and the learned Government Advocate for the respondents.

3.The petitioner is before this Court against the Impugned Order dated 17.12.2025 bearing reference No. ZD3312252669174. The impugned order has been passed pursuant to a Show Cause Notice dated 29.09.2025 issued for the tax period April 2021 to March 2022. By the impugned order, the following demand has been confirmed against the petitioner: Tax Period Act Tax/cess Interest Penalty Fees Others Total 2021-22 CGST 380328 250766 38033 669127 2021-22 IGST 2021-22 SGST 380328 250766 38033 669127 2021-22 CESS Total (Act wise) CGST 380328 250766 38033 669127 IGST SGST 380328 250766 38033 669127 CESS Total 760656 501532 76066 1338254

4.Challenge to the impugned order is primarily on the ground that the demand pursuant to the Show Cause Notice dated 29.09.2025, was confined to Rs.3,80,328/- as detailed below:

Tax Period Act Tax/cess Interest Penalty Fees Others Total 2021-22 CGST 190164 117693 19016 326873 2021-22 IGST 2021-22 SGST 190164 117693 19016 326873 2021-22 CESS Total (Act wise) CGST 190164 117693 19016 326873 IGST SGST 190164 117693 19016 326873 CESS Total 380328 235385 38032 653746 5.On the other hand, learned Government Advocate for the respondents would submit that the demand confirmed by the Impugned Order bearing reference No.ZD3312252669174 is different from the Show Cause Notice reference referred therein and therefore, the demand has been confirmed in respect of yet another Show Cause Notice issued to the petitioner. 6.A comparison of the aforesaid Show Cause Notice and the Impugned Order indicates that they cover the same period in respect of the very same GST registration. Barring the difference in the reference referred to supra in the Show Cause Notices and in the Impugned Order dated 17.12.2025, prima facie

there is an indication that the order has been passed contrary to Section 75(7) of the respective GST enactment.

7.Considering the same, I am inclined to interfere with the order and remit the case back to the 1st respondent to pass a fresh order on merits. Accordingly, the Impugned Order stands quashed. The 1st respondent may issue further corrigendum within a period of 30 days from the date of receipt of a copy of this order and the petitioner shall thereafter file his response to the Show Cause Notice dated 29.09.2025, by treating the Impugned Order dated 17.12.2025 as an addendum to the aforesaid Show Cause Notice within a period of 20 days. Considering the said response filed by the petitioner, the 1st respondent shall pass final orders on merits and in accordance with law. 8.This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 18-03-2026 Index: Yes/No gya

1. The Assistant Commissioner ST Nungambakkam Assessment circle, No. 88 Mayor Ramanathan Salai, Chetpet, Chennai 31

2. Amazon Seller Services Private Limited GSTIN- 33AAICA3918J1C0 Survey No 59/4G1 Part No 67/B Noobal Village PH Road Vellappanchavadi Koyambedu Chennai 600 077

C.SARAVANAN, J.

gya 18-03-2026