Vmc Polychem Llp v. The Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.08.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.34178 & 34180 of 2025 M/s.VMC POLYCHEM LLP Rep. by its partner Pritesh Rohit Mahta No. 26 A3 Room No. B Alsa Lynnwood EVK Sampath Road Vepery Chennai 07.
...Petitioner
Vs.
1 The Commercial Tax Officer Choolai North III Chennai North Tamil Nadu - 600 003.
2 The Deputy Commercial Tax Officer Choolai North III, Chennai North Tamil Nadu 600 003.
3 The Assistant Commissioner Choolai Assessment Circle, No. 1 PAPJM Annexure Building, Room No.106A, 1st floor Greams Road, Chennai 06 4 The Branch Manager Indusind Bank, No. 3, Village Road, Nungambakkam, Chennai-600 034.
...Respondents
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Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records in DRC-01 bearing reference no. ZD330625054290N dated 06.06.2025 issued under section 73 of the CGST Act along with attachment to DRC-01 dated 05.06.2025 on the file of the 1st respondent relating to the FY 2021-2022 and to quash the same, to direct the respondent No.3 to lift the Bank attachment of the Petitioner in A/C No.650014148872 and A/C No.201029872418 held with respondent No.4 and direct the 1st respondent to assess the matter afresh.
For Petitioner : Mr.R.Sandeep Bagmar For Respondents 1 to 3 : Mrs.K.Vasanthamala Government Advocate (T) Order The challenge in this Writ Petition is to the notice in Form GST DRC-1 issued by the first respondent dated 06.06.2025 along with attachment to DRC-01 dated 05.06.2025 relating to the FY 2021-2022 and to quash the same, to direct the respondent No.3 to lift the Bank attachment of the Petitioner held with respondent No.4 and direct the 1st respondent to assess the matter afresh.
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2. Heard Mr.R.Sandeep Bagmar learned counsel appearing for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate (T) for the respondents 1 to 3 and perused the materials placed on record.
3. The petitioner has challenged the show cause notice dated 06.06.2025 issued by the first respondent on the aspect of overlapping proceedings on the same issue for the same AY, since, the same Officer cannot issue two show cause notice in respect of the very same issue for the said period, i.e 2021-22 and arrive at a different conclusions and the same would amount to double jeopardy. However, this Court is not inclined to entertain the Writ Petition, for, the petitioner, having filed a reply to the show cause notice under challenge and participated in the proceedings, is not entitled to seek for quashment of the same, and the only recourse available to the petitioner is to agitate the issue before the Authority concerned.
4. In such view of the matter, this Writ Petition is dismissed granting liberty to the petitioner to appear before the Authority concerned, 3/5
and explain their case, in which case, the Authority concerned is directed to consider the issue of overlapping and pass final orders after affording an opportunity of personal hearing to the petitioner. No costs. Consequently, connected Miscellaneous Petitions are closed. 18.08.2025 sd Index : yes/no To 1 The Commercial Tax Officer Choolai North III Chennai North Tamil Nadu - 600 003.
2 The Deputy Commercial Tax Officer Choolai North III, Chennai North Tamil Nadu 600 003.
3 The Assistant Commissioner Choolai Assessment Circle, No. 1 PAPJM Annexure Building, Room No.106A, 1st floor Greams Road, Chennai 06 4 The Branch Manager Indusind Bank, No. 3, Village Road, Nungambakkam, Chennai-600 034.
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Krishnan Ramasamy,J., sd 18.08.2025 5/5