M/S.V N Enterprises, v. The Assistant Commissioner (St)(Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.10.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.22600 of 2025 M/s.V.N.Enterprises, Represented by its Partner, Mr.Neo Solomon, No.3, Arul Nagar Main Road, Irumbuliyur, Chennai - 600 059.

... Petitioner Vs.

The Assistant Commissioner (ST) (FAC), Selaiyur Assessment Circle, Greenway Road, R.A.Puram, Mylapore Taluk Office Building, Chennai - 600 028.

... Respondent PRAYER : Petition filed under Article 226 of the Constitution of India praying for issuance of writ of certiorari, to call for the impugned proceedings of the respondent in GSTIN:33AALFV1601R1ZV/2023-24 dated 22.03.2025 and the connected order under Section 74 dated 24.03.2025 and the summary of the order in Form GST DRC-07 dated 24.03.2025 issued in Reference No.ZD3303251870641 and quash the same as passed contrary to Section 74 of the Central Goods and Service Tax Act, 2017 read with the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and also passed in contrary to the principles of natural justice.

For Petitioner :

Mr.P.Rajkumar For Respondent :

Ms.Amirta Poonkodi Dinakaran Government Advocate

O R D E R

The petitioner is before this Court against the impugned order dated 22.03.2025.

2. The petitioner has participated in the proceedings which was initiated by issuance of notice in DRC-01 dated 11.12.2024.

3. By the impugned order, the respondent has confirmed the demand as detailed below:

Demand Details Details Tax Interest Penalty Total IGST CGST 19225 117013 136238 SGST 19225 117013 136238 Cess Total 38450 234026 272476

4. Although the learned counsel for the petitioner would submit

that invocation of extended period of limitation for imposing 100% penalty is unjustifiable, the petitioner can workout its remedy before the Appellate Authority under Section 107 of the respective GST Enactments, 2017.

5. Under these circumstances, this Writ Petition stands disposed of by giving liberty to the petitioner to file statutory appeal before the Appellate Authority within a period of thirty days from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.

30.10.2025 NCC: Yes / No Index : Yes / No Speaking Order : Yes / No vji To The Assistant Commissioner (ST) (FAC), Selaiyur Assessment Circle, Greenway Road, R.A.Puram, Mylapore Taluk Office Building, Chennai - 600 028.

C.SARAVANAN, J.

vji and W.M.P.No.22600 of 2025 30.10.2025