Sivarams Homes Pvt Ltd v. The State Tax Officer (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.46746 and 46747 of 2025 SIVARAMS HOMES PVT.LTD Plot No.4/656, Maduraiveeran Kovil Street, Sentamil Nagar, Chennai - 600 100 Rep.by its Director ... Petitioner Vs.
The State Tax Officer (ST) Medavakkam Assessment Circle, Integrated Commercial and Registration Building, Room No.232, II Floor, Nandanam, Chennai - 600 035.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the respondent leading to issuance of Impugned Order dated 21.08.2024 vide REFERENCE NO:ZD330824189844U and quash the same.
For Petitioner : Mr.S.Sathyanarayanan For Respondent : Ms.Amirtha Poonkodi Dinakaran, Government Advocate ************ Page No. 1 of 5
O R D E R
In this Writ Petition, the petitioner has challenged the impugned order dated 21.08.2024, which was passed pursuant to the notice issued under DRC 01 dated 21.05.2024, for the tax period April 2019 to March 2020. By the impugned order, the demand has been confirmed against the petitioner.
IGST CGST SGST 1 Invalid ITC u/s.16[4] 97,560 3,84,660 3,84,660 2 Penalty on amount in Sl.No.1 20,000 38,466 38,466 3 Interest on amount in Sl.No.1 76,209 3,00,477 3,00,477 [From 20.04.20 to 21.08.24=1584 days] 4 Interest due to late payment of GSTR3B 7,63,454 6,906 6,906 Total due 9,57,223 7,30,509 7,30,509 Less: Paid Nil Nil Nil Balance 9,57,223 7,30,509 7,30,509
2. The learned counsel for the petitioner submits that, as far as Serial Nos.1 to 3 are concerned, the issues are covered in favour of the petitioner in terms of the statutory provisions under Sections 165 and 166 of the Finance Act. Insofar as the interest due to the late payment of under the GST Act is concerned, the learned counsel submits that the amount has already been paid as early as 23.03.2024.
Page No. 2 of 5
3. This case was, in fact, heard in the morning and was thereafter passed over to verify the same with the Department.
4. The learned counsel for the respondent submits that the aforesaid amount had indeed been paid by the petitioner on 23.03.2024, and an order was to be passed on 14.11.2023.
5. Considering the same, the impugned order is quashed and the case is remitted back to the respondent for fresh consideration with respect to the demand covered under Serial Nos.1 to 3. Insofar as Demand No.4 is concerned, the same shall be dealt with in accordance with law after affording due opportunity to the petitioner.
6. Accordingly, this Writ Petition is disposed of. No costs. Consequently, connected W.M.Ps are closed.
06.11.2025 nvi Page No. 3 of 5
To:
The State Tax Officer (ST) Medavakkam Assessment Circle, Integrated Commercial and Registration Building, Room No.232, II Floor, Nandanam, Chennai - 600 035.
C.SARAVANAN, J., Page No. 4 of 5
nvi W.P.No.41700 of 2025 and W.M.P.Nos.46746 and 46747 of 2025 06.11.2025 Page No. 5 of 5