Rajaratnam Sinna Naatchiappan v. The Superintendent Of Central Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 19.08.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY Rajaratnam Sinna Naatchiappan Partner at M/s. Shringaram, No. 14, Poes Road 3rd Street, Teynampet, Chennai 600018 ... Petitioner Vs.

1. The Superintendent Of Central Tax Range-i Mylapore Division, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2. Durai Seeniyasan Udaiyar No. 21/11, Karpaga Vilas, CIT Colony 1st Main Road, Mylapore, Chennai 600004 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the 1st respondent to initiate action against the 2nd respondent under Section 76 of the GST Act, 2017, for non-payment of tax collected from the Petitioner to the Government.

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For Petitioner : Mr.Mohamed Uvaisullah Muhsin.A For Respondent : Mr.Rajendran Raghavan, SPC for R1

ORDER

This matter has been listed under the caption "For Being Mentioned".

2. Due to inadvertent typographical error, at paragraph No.15 of the order dated 04.08.2025, it has been mentioned as "From the tone and terror of the arguments" instead of "From the tone and tenor of the arguments" and hence, the said error has to be rectified.

3. Accordingly, paragraph No.15 of the aforesaid order reads as follows:

"15. From the tone and tenor of the arguments made by the petitioner, it appears that.................."

4. With regard to the remaining portion of the order, there is no need for any modification.

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5. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.

19.08.2025 Speaking/Non-speaking order Index : Yes / No nsa To

1. The Superintendent Of Central Tax Range-i Mylapore Division, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

2. Durai Seeniyasan Udaiyar No. 21/11, Karpaga Vilas, CIT Colony 1st Main Road, Mylapore, Chennai 600004 3/4

KRISHNAN RAMASAMY.J., nsa 19.08.2025 4/4