Asfa Technologies And Bpo Private Limited v. The Deputy Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.10.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.39 876, 39880 & 39886 of 2025 and W.M.P.Nos.
44794, 44795, 44796, 44800, 44801, 44803, 44810, 44815 & 44816 of 2025 W.P.No.398 of 2025 ASFA Technologies & BPO Private Limited Rep. by its Director, Mr.P.V.Ashok Kumar, Flat No.406, IV Floor, Block A, Shivalaya Buildings, Ethiraj Salai, Egmore, Chennai - 600008.
... Petitioner in all W.Ps Vs.
1. The Deputy Commercial Tax Officer, Chennai North-III, Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Taluk Office Building, 2 nd Floor, Spur Tank Road, Chetpet, 1/6
Chennai - 600 031.
2. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Taluk Office Building, 2 nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
3. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5 th Floor, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
... Respondents in all W.Ps W.P.No.398 of 2025 ASFA Technologies & BPO Private Limited Rep. by its Director, Mr.P.V.Ashok Kumar, Flat No.406, IV Floor, Block A, Shivalaya Buildings, Ethiraj Salai, Egmore, Chennai - 600008.
... Petitioner in all W.Ps Vs.
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1. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Taluk Office Building, 2 nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
2. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5 th Floor, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
... Respondents in all W.Ps W.P.No.398 of 2025 ASFA Technologies & BPO Private Limited Rep. by its Director, Mr.P.V.Ashok Kumar, Flat No.406, IV Floor, Block A, Shivalaya Buildings, Ethiraj Salai, Egmore, Chennai - 600008.
... Petitioner in all W.Ps Vs.
1. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, 3/6
Taluk Office Building, 2 nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
3. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5 th Floor, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
... Respondents in all W.Ps Prayer in W.P.No.398 of 2025:
Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331123107684R dated 18.11.2023 passed by the 1 st respondent and the urgent notice dated 03.09.2025 issued by the 2 nd respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 3 rd respondent to the tenants of the petitioner company and to quash the same and to direct the 2 nd respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC - HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, Opposite TVS, Anna Salai, Chennai - 600002.
Prayer in W.P.No.398 of 2025:
Writ Petitions filed under Article 226 of 4/6
the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331024186176J dated 24.10.2024 passed by the 1 st respondent and the urgent notice dated 03.09.2025 issued by the 1 st respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 2 nd respondent to the tenants of the petitioner company and to quash the same and to direct the 1 st respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC - HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, Opposite TVS, Anna Salai, Chennai - 600002.
Prayer in W.P.No.398 of 2025:
Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331222091088K dated 23.12.2022 passed by the 1 st respondent and the urgent notice dated 03.09.2025 issued by the 1 st respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 2 nd respondent to the tenants of the petitioner company and to quash the same and to direct the 1 st respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC - HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, 5/6
Opposite TVS, Anna Salai, Chennai - 600002.
For Petitioner : M/s.Y.Kavitha in both W.Ps For Respondents : Mr.V.Prashanth Kiran in both W.Ps Government Advocate COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate, takes notice for the respondents.
2. By this Common Order, all these writ petitions are being disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate for the respondents.
3. In these Writ Petitions, the petitioner has challenged the respective impugned orders as detailed below:
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S.No.
Writ Petition No.
Date of impugned Order Date of Show Cause Notice Assessment Year 1.
39876 of 2025 18.11.2023 22.09.2023 Jul 2017 - Mar 2018 2.
39880 of 2025 24.10.2024 12.07.2022 Apr 2020 - Mar 2021 3.
39886 of 2025 23.12.2022 07.07.2022 Apr 2018 - Mar 2019
4. The case of the petitioner is that the impugned orders resulted in a duplication of demand, as that demand is already covered by the respective orders as detailed below:
Sl.
No.
Writ Petition No.
Financial Year Date of Demand Order Tax CGST / SGST Interest Total Demand Nature CGST SGST 2017 to 05.10.2023 -nil31,947 31,947 63,894 Original DO 1.
W.P.No.
39876/2025 2017 to 18.11.2023 -nil31,947 31,947 63,894 Duplicate DO under challenge 2018 to 28.10.2022 -nil5,66,282 5,66,282 11,32,564 Original DO 2.
W.P.No.
39886/2025 2018 to 23.12.2022 -nil5,66,282 5,66,282 11,32,564 Duplicate DO under challenge 2020 to 28.10.2022 -nil66,219 66,219 1,32,438 Original DO 3.
W.P.No.
39880/2025 2020 to 24.10.2024 -nil66,219 66,219 1,32,438 Duplicate DO under challenge 7/6
(Impugned Orders dated 18.11.2024, 23.12.2022 and 24.10.2024)
5. A reading of the above table indicates that there is a duplication of the demand insofar as the interest that has been confirmed against the petitioner. This is confirmed by the learned Government Advocate for the respondent.
6. Since an ex parte order has been passed, these cases are remitted back to the 1 st respondent to pass a fresh order, subject to the petitioner depositing 100% of the disputed interest covered by the impugned Orders dated 18.11.2023 and 23.12.2022, and covered by the impugned Order dated 24.10.2024 in cash from the Petitioner's Electronic Cash Register, within a period of thirty (30) days from the date of receipt of a copy of this order.
7. Within such time, the petitioner shall also file a reply to the 8/6
respective show cause notices together with requisite documents to substantiate the case by treating the respective impugned orders as an addendum to the respective show cause notices.
8. Subject to the petitioner complying with the above stipulations, the st respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit.
9. It is needless to state that, before passing any such order, the petitioner shall be heard.
10. It is made clear that bank attachment shall be lifted subject to the deposit of 100% of the disputed interest as ordered above and no other amount is in arrears barring the amount demanded under the respective impugned orders.
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11. In case the petitioner fails to comply with any of the stipulations, the 1 st respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if these writ petitions were dismissed in limine today.
12. With the above directions, these Writ Petitions stand disposed of. Consequently, connected miscellaneous petitions are closed. No costs. 27.10.2025 raja To
1. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, 10/6
Taluk Office Building, 2 nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
2. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5 th Floor, Elephant Gate Bridge Road, Vepery, Chennai - 600 003.
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C.SARAVANAN, J.
raja 12/6
W.P.Nos.39 876, 39880 & 39886 of 2025 27.10.2025 (2/2) 13/6