Tvl. Om Sakthi Blue Metals v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP.Nos.39203 & 39206 of 2025 Tvl.Om Sakthi Blue Metals Represented by its Proprietor Mr.K.Samiyappan No.11/1, 3 rd East Street, Poonga Nagar Sothupakkam, Cheyyar Kancheepuram 603 319.

...Petitioner

Vs.

The Commercial Tax Officer Office of the State Tax Officer Madhuranthagam Assessment Circle Chengalpattu 603 306.

...Respondent

Prayer: This Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned Show cause notice issued by the Respondent in the 1/6

notice under Section 74 through FORM GST DRC 01 vide ref No. ZD330925059855U on 04.09.2025 along with the attachment vide GSTIN:33ESIP8897F1ZW dated 04.09.2025 for the Assessment year 2223 and to quash the same. For Petitioner : M/s.R.Hemalatha For Respondent : Mrs.Amirtha Poonkodi Dinakaran Government Advocate

ORDER

Mrs.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the respondent.

2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

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3. In this Writ Petition, the Petitioner has challenged the impugned show cause notice dated 04.09.2025 issued in FORM GST DRC-01 bearing Ref.No.ZD330925059855U. Dispute pertains to the tax period 2022-23. The case of the petitioner is that the petitioner is a licensee of minerals and that the petitioner is not liable to pay tax on Royalty/Seigniorage Fee. The matter is now pending before the Hon'ble Supreme Court and under similar circumstances, this Court has passed the following order in W.P.No.28993 of 2025 in WMP.No.32524 of 2025 operative portion of the order reads as follows: "Considering the submissions made by the learned counsel for the petitioner, there shall be an order of interim stay of the impugned proceedings so far as recovery proceedings alone is concerned subject to the condition that the petitioner deposits 10% of the disputed tax to the respondent-GST Department, on or before 18.08.2025.

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Post these matters on 18.08.2025, along with W.P.Nos.27937, 23524, 16635, 24993, 23527 & 22918 of 2025."

4. Considering the fact that the case petitioner is similar, this Writ Petition stands disposed of in terms of the above observations. 4/6

C.SARAVANAN , J.

dna

5. In case the petitioner has already deposited 10% no further amount is required to be deposited for the present. The respondent to await for order of the Hon'ble Supreme Court. Connected Writ Miscellaneous Petitions are closed. No costs. 05.11.2025 Index : Yes/No Speaking order : Yes/No Neutral Case Citation : Yes/No dna To The Commercial Tax Officer Office of the State Tax Officer Madhuranthagam Assessment Circle Chengalpattu 603 306.

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and WMP.Nos.39203 & 39206 of 2025 6/6