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Madras High CourtWP/10635/2026disposed of

Srihari R Dave v. The Deputy Commercial Tax Officer / Deputy State Tax Officer-Ii

2026-03-25Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-03-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos. 11536 and 11537 of 2026 Srihari R Dave Prop. M/s Reliance Traders 220 R.M. Dave Building Broadway, Parrys Corner Chennai, Tamil Nadu-600 108 ..Petitioner Vs

1. The Deputy Commercial Tax officer / Deputy State Tax Officer-II Loan Square Assessment Circle, Integrated Commercial Taxes office Complex, Room No.309, 3rd Floor, Elephant Gate Bridge Road, Vepery Chennai-600 003

2. The Deputy Commissioner (ST) North I Chennai Integrated Commercial Taxes Office Complex Room No 309 3rd Floor Elephant Gate Bridge Road Vepery Chennai-600 003 ..Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, call for the records of the 1st respondent in Ref No.ZD3306243604786 dt.28.06.2024 Detailed order dt.26.06.2024 and the consequential proceedings in GSTIN.33AQJPS0040D1ZC dt.24.02.2026 issued by the 2nd Respondent and quash the order dt.28.06.2024 detailed order dt.26.06.2024 passed by the 1st Respondent and the consequential proceedings dt.24.02.2026 issued by the 2nd respondent herein

For Petitioner:

Ms.S.Jecintha For Respondent:

Ms.Amirtha Poonkodi Dinakaran Government Advocate Order Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

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 Respondent.

3. The learned counsel for the Respondent fairly concedes that there is an overlap in the impugned Order dated 28.06.2024 and the demand that was dropped by an earlier Assessment Order dated 24.07.2024, which was issued pursuant to a Show Cause Notice in DRC 01 dated 23.05.2024.

4. Recording the above submission of the learned counsel for the Petitioner and the learned counsel for the Respondent, the case is remitted back to the respondent to pass fresh order, in lieu of the impugned Order dated 28.06.2024 which accompanies the detailed order dated 26.06.2024. Consequently, the consequential proceedings are also quashed.

5. This Writ Petition stands disposed of with the above observations. No costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 25-03-2026 Index: Yes/No Speaking/Non-speaking order Vv To

1. The Deputy Commercial Tax officer / Deputy State Tax Officer-II Loan Square Assessment Circle, Integrated Commercial Taxes office Complex, Room No.309, 3rd Floor, Elephant Gate Bridge Road, Vepery Chennai-600 003.

2. The Deputy Commissioner (ST) North I Chennai Integrated Commercial Taxes Office Complex Room No 309 3rd Floor Elephant Gate Bridge Road Vepery Chennai-600 003

C.SARAVANAN J.

Vv and WMP Nos. 11536 and 11537 of 2026 25-03-2026