Madras High CourtWP/33091/2025disposed of

M/S Kcs Builders v. The Deputy State Tax Officer,

2025-10-30Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-10-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP.No.37160 and 37162 of 2025 M/s KCS Builders Represented by its Proprietor, Mr. Sathishkumar No.5/17, Salaman Street, Athi Nagar, Tambaram East, Chennai-600 059.

Petitioner(s) Vs

1. The Deputy State Tax Officer, Selaiyur Assessment Circle, No.341, 3rd Floor, Integrated Building for Commercial Tax and Registration Department (South Tower) Nandanam, Chennai-600 035.

2.The State Tax Officer (ST) Selaiyur Assessment Circle No.341, 3rd Floor, Integrated Building for Commercial Tax and Registration Department (South Tower), Nandanam, Chennai-600035.

Respondent(s)

PRAYER calling for the records pertaining to the Impugned order dated 31.08.2024 in Reference No.ZD330824309980A passed by the 1st respondent herein against the petitioner's firm vide GSTIN-33AFBPC8344K1ZL, for the Assessment Year 2019-2020 and Quash the same as illegal, arbitrary and against the principles of natural justice.

For Petitioner(s):

Mr.K M Malarmannan For Respondent(s):

Mrs.R.Vasanthamala, G.A.

ORDER

Heard the learned counsel for the petitioner and the learned Government Advocate for the Respondents.

2. In this Writ Petition, the petitioner has challenged the impugned order dated 31.08.2024.

3. The case of the Petitioner is that earlier for the very same period, an order came to be passed on 26.08.2024, wherein the following demand was confirmed:

No.

Issue Value of Outward Supply Tax Rate SGST CGST IGST CESS Total 3a 3b Outward supplies declared in GSTR-07 2059791 169994 12 1235878 1235878 20399 2492155 Less Outward supplies declared in GSTR-09 (4A+4B+4F+4M+( 10-11) of previous year of GSTR 09) 13474630 173394 12 808478 808478 20807 1637763 Difference (1-2) 7123341 427400 427400 854800

4. The learned counsel for the Petitioner submits that the Petitioner has also paid the aforesaid tax and to that effect, an order has already been passed by the assessing officer on 27.10.2025. It is submitted that though a higher turnover was arrived in the above order dated 26.08.2024, in the impugned order, a lower turnover has been determined as detailed below:

MISMATCH TURNOVER SGST CGST IGST CESS SGST ITC CGST ITC GSTR3B VS GSTR1 0.00 -0.20 -0.20 0.27 0.00 GSTR7 VS GSTR3B 4039646.94 GSTR7 VS GSTR1 176876710.00 1061260.26 1061260.26 GSTR3B VS GSTR2A 235471.07 235471.07 GSTR8 VS GSTR1

5. The learned counsel for the Respondents fairly concedes that he has instructions to report that there is some overlap between the demand that was confirmed by the order dated 26.08.2024 and in the impugned order dated 31.08.2024.

6. In view of the above, I am inclined to quash the impugned order dated 31.08.2024 and remit the case back to the Respondents to pass fresh order, even though the present Writ Petition has been filed long after the impugned order was passed.

7. This Writ Petition is disposed of with the above directions. No costs. Consequently, connected miscellaneous petitions are closed. 30-10-2025 pvs Index:Yes/No Speaking/Non-speaking order Internet:Yes To 1.The Deputy State Tax Officer, Selaiyur Assessment Circle, No.341, 3rd Floor, Integrated Building For Commercial Tax And Registration Department (south Tower) Nandanam, Chennai-600 035.

2.The State Tax Officer (ST) Selaiyur Assessment Circle No.341, 3rd Floor, Integrated Building for Commercial Tax and Registration Department (South Tower), Nandanam, Chennai-600035.

C.SARAVANAN J.

pvs 30-10-2025