← Library
Madras High CourtWP/39080/2025dismissed with liberty

Exeed Engineers India Private Limited v. The Assistant Commissioner (St)(Fac)

2026-02-19Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.02.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.43834 & 43836 of 2025 M/s.Exeeed Engineers India Private Limited, Rep by Ezhilan Selvaraj, GSTIN No: 33EPTPM7935C1ZI D126, NA, Sathangadu Iron and Steel Market, Sathangadu Manali, Chennai, Tamil Nadu, 600 068.

... Petitioner Vs.

The Assistant Commissioner (ST) (FAC) Manali Assessment Circle Integrated New Commercial Taxes Building Thiruvallur Division No.32 Elephant Gate Bridge Road Vepary, Chennai - 600 003.

... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, directing the respondents Quash the impugned Show Cause Notices bearing reference GST/33AADCE3614J1ZX/18/2024 dated 06.08.2025 issued by the Respondent in respect of alleged arrears under the Goods and Services Tax 1/4

Act, 2017, for the periods from July 2017 to March 2021, amounting to Rs. 3,29,42,008/-, and consequently to grant reasonable time to the Petitioner to submit a proper reply and to take all steps in accordance with law. For Petitioner : No Appearance For Respondent : Mr.C.Harsharaj Special Government Pleader

ORDER

There is no representation for the petitioner.

2. In this writ petition, the petitioner has challenged the impugned recovery notice dated 06.08.2025, wherein the petitioner was called upon to discharge tax liabilities confirmed by the various orders referenced in the said notice.

3. It is noticed that the petitioner has not challenged the underlying orders based on which the impugned recovery notice was issued.

4. As such, there is no merit in the challenge to the impugned recovery notice dated 06.08.2025. Therefore, this writ petition is liable to be dismissed. 2/4

5. However, liberty is given to the petitioner to challenge the underlying assessment orders in accordance with law.

6. This writ petition stands dismissed with the above liberty. Consequently, the connected miscellaneous petitions are closed. No costs. 19.02.2025 raja To The Assistant Commissioner (ST) (FAC) Manali Assessment Circle Integrated New Commercial Taxes Building Thiruvallur Division No.32 Elephant Gate Bridge Road Vepary, Chennai - 600 003.

3/4

C.SARAVANAN, J.

raja and W.M.P.Nos.43834 & 43836 of 2025 19.02.2025 4/4