Madras High CourtWP/15483/2025disposed of

Ms Hotel Ennordee International Private Limited v. Assistant Commissioner

2025-11-27Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27-11-2025

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.No.17493 of 2025 Ms Hotel Ennordee International Private Limited, Represented by its Authorized Signatory R.Sampath, No.85/86, Grand Residence, Arcot Road, Porur, Tiruvallur, Chennai 600 116.

..Petitioner Vs The Assistant Commissioner Porur Division, Chennai South Commissionerate, O/o. The Assistant Commissioner Of CGST & Central Excise, Plot No. 2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai 600 040.

..Respondent PRAYER - This Writ Petition is filed under Article 226 of the Constitution of India, seeking a Writ of Certiorari, calling for the records pertaining to the impugned order passed vide Order-In-Original No.07/2025-GST(AC) dated 03.02.2025 bearing DIN No.20250159TL0000520095 and the summary order passed in DRC-07 vide Reference No. ZD3302250576398 dated 06.02.2025 for the tax period July 2017 to March 2020 and quash the same.

For Petitioner:

No appearance For Respondent:

Mr.K.S.Ramasamy, Senior Standing Counsel

O R D E R

There is no representation on behalf of the Petitioner despite the case being listed regularly and being taken up for hearing along with the batch of cases under Section 74 of the TNGST Act.

2.In this Writ Petition, the Petitioner has challenged the impugned OrderIn-Original No.07/2025-GST (AC) dated 03.02.2025 passed by the Respondent Assistant Commissioner of Central Tax, Porur Division, Chennai South Commissionerate. By the impugned order, the proposal in Show Cause Notice No.69/24 (Deputy Director DGGI) dated 16.07.2024 for the period from July 2017 to March 2020 has been confirmed. The operative portion of the impugned order reads as under:-

3.The impugned orders is a detailed order, wherein the Respondent has also examined the submissions made on behalf of the Petitioner during personal hearing held on 19.09.2024 and on 04.10.2024 in presence of Mr.R.Sampath, the Executive Director of Hotel Ennordee along with Ms.Bhavani, Accountant and authorized representative of the Petitioner. The impugned order also records

that the Petitioner's reply dated 07.10.2024 was considered before passing the impugned order. As such, there is no scope for interfering with the impugned orders as the impugned order is a detailed order and does not reflect any procedural vice for it to be interfered under Article 226 of the Constitution of India. Therefore, the Writ Petition is liable to be dismissed. 4.Therefore, this Writ Petition is dismissed with a liberty to file an appeal before the appellate authority under Section 107 within a period of 30 days from the date of receipt of a copy of this order, considering the fact that the impugned order dated 03.02.2025 has been challenged in this Writ Petition within the period of limitation prescribed for filing the appeal, on 15.04.2025. 5.With the above direction, the Writ Petition is disposed. No costs. Consequently, connected Miscellaneous Petition is closed. 27-11-2025 Index: Yes/No Speaking/Non-speaking order GSA

C.SARAVANAN, J.

GSA To The Assistant Commissioner Porur Division, Chennai South Commissionerate, O/o. The Assistant Commissioner Of CGST & Central Excise, Plot No. 2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai 600 040.

and W.M.P.No.17493 of 2025 27-11-2025