Sri Sai Constructions v. The Deputy State Tax Officer -I
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 17.09.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P. Nos. 39168, 39170 & 39172 of 2025 M/s.Sri Sai Constructions Represented by its Proprietrix, K. Hemalatha
...Petitioner
Versus
1.The Deputy State Tax Officer - I/ Deputy Commercial Tax Officer/Proper Officer, Madipakkam Assessment Circle, Tambaram.
2.The Deputy Commissioner (ST) (FAC), Tambaram Zone, 4th Floor, PAPJM Building, Greams Road, Chennai - 600 006.
3.The Branch Manager, ICICI Bank Ltd., No.3/192, Medavakkam Main Road, Madipakkam - 600 091.
...Respondents
Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari, to call for the records relating to the impugned proceedings of the 1st Respondent in GSTIN:33AIRPH8691K1ZJ/2020-2021 dated 06.02.2025 and the connected order under Section 73 dated 06.02.2025 and the summary of the order in 1/5
form GST DRC-07, dated 06.02.2025 issued in Reference No. ZD3302250663898 and to quash the same as being contrary to the provisions of the Central Goods and Services Tax Act, 2017 read with the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and also in violation of the principles of natural justice. For Petitioner : Mr. Samuel Rupesh Rajkumar For Respondents : Mrs. P. Selvi, Government Advocate for R1 & R2
O R D E R
Heard Mr. Samuel Rupesh Rajkumar, the learned counsel for the Petitioner and Mrs. P. Selvi,, the learned Government Advocate, who takes notice at the admission stage and made submissions on behalf of the Respondents 1 and 2.
2. By consent, this Writ Petition is taken up for final disposal at the stage of admission.
3. In this Writ Petition, the Petitioner has challenged the impugned order dated 06.02.2025 which preceded a notice in DRC-01 dated 25.11.2024 for the tax period between April 2020-March 2021.
4. Reading of the impugned order dated 06.02.2025 indicates that the 2/5
Petitioner has not participated in the assessment proceedings by filing a reply to the Show Cause Notice in DRC-01 dated 25.11.2024 nor appeared for the personal hearing fixed.
5. The consistent view of this Court under similar circumstances has been to relegate the party to work out the remedy, subject to payment of 25% of the disputed tax. There are no other extenuating circumstances for this Court to take a contra view in this case.
6. Considering the same, there shall be a direction to the Petitioner to deposit 25% of the disputed tax in cash within a period of 30 days from the date of receipt of copy of this order.
7. Simultaneously, the Petitioner shall file a reply to the Show Cause Notice in DRC-01 dated 25.11.2024 together with requisite documents to substantiate the case by treating the impugned order dated 06.02.2025 as addendum to the Show Cause Notice dated 25.11.2024 within a period of 30 days from the date of receipt of copy of this order. 3/5
8. The Respondents 1 and 2 shall proceed to pass a fresh order subject to the Petitioner complying with the above stipulation, the Bank Account of the Petitioner which has been attached vide impugned notice shall be lifted. In case, the Petitioner fails to comply with any of the stipulated conditions, the Respondents 1 and 2 is at liberty to proceed against the Petitioner in the manner known to law as if this Writ Petition was dismissed in limine today.
9. Accordingly, this Writ Petition is disposed of. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.
17.09.2025 Index : Yes/No AT To 1.The Deputy State Tax Officer - I/ Deputy Commercial Tax Officer/Proper Officer, Madipakkam Assessment Circle, Tambaram.
2.The Deputy Commissioner (ST) (FAC), Tambaram Zone, 4th Floor, PAPJM Building, Greams Road, Chennai - 600 006.
3.The Branch Manager, ICICI Bank Ltd., No.3/192, Medavakkam Main Road, Madipakkam - 600 091. 4/5
C.SARAVANAN, J.
AT W.P. No. 35018 of 2025 and W.M.P. Nos. 39168, 39170 & 39172 of 2025 17.09.2025 5/5