Tvl Balamurrrgan Chemicals Pvt Ltd v. The Deputy State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.50883 and 50885 of 2025 Tvl. Balamurugan Chemicals Pvt Ltd.
Rep by its Authorised Signatory, Shri Krishnamoorthi Padmanabhan, 32/2, BMC House, Halls Road, Egmore, Chennai - 600 008.
... Petitioner Vs.
The Deputy State Tax Officer, Egmore Assessment Circle Commercial Taxes Department No.88, Mayor Ramanathan Salai, Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records in an connected with impugned order in GSTIN: 33AADCB4135F1Z7/2019-20 dated 27.08.2024 issued by the respondent and quash the same as arbitrary, in violation of principles of natural justice and illegal.
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For Petitioner : Mr.B.Sathish Sundar For Respondent : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, 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 learned Government Advocate for the Respondent.
3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 27.08.2024 for the tax period 2019-2020. By the impugned order, the demand proposed in the Show Cause Notice in Form GST DRC-01 dated 20.05.2024, issued for the tax period 2019-2020, has been confirmed. The summary of the demand, as confirmed by the impugned order is extracted hereunder:- 2/7
4. The above tax amount has already been paid by the petitioner on 18.11.2024 by debiting the Petitioner's Electronic Cash Ledger. 3/7
5. Apart from the above amount, it is submitted that the petitioner has also been imposed interest at 18% for belated payment and a penalty at 10% of the tax, amounting to Rs.10,000/-, which is on the higher side.
6. The learned counsel for the petitioner submits that the petitioner has a fair case to succeed and, therefore, seeks one opportunity, considering the facts that disputed tax has already been paid by the petitioner on 18.11.2024 by debiting the Petitioner's Electronic Cash Ledger.
7. The learned Government Advocate for the respondent submits that the writ petition is liable to be dismissed, as the petitioner has accepted the liability in the order dated dated 27.08.2024.
8. Having considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for the Respondent, this Writ Petition is disposed of by remitting the case back to the Respondent to pass a fresh order, subject to the Petitioner filing a reply to the Show Cause Notice in Form GST DRC-01 dated 20.05.2024, together with requisite documents to substantiate the case by treating the impugned Order 4/7
dated 27.08.2024 as an addendum to the Show Cause Notice dated 20.05.2024, within a period of thirty (30) days from the date of receipt of a copy of this order.
9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.
10. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.
11. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
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12. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 28.11.2025 av To:
The Deputy State Tax Officer, Egmore Assessment Circle Commercial Taxes Department No.88, Mayor Ramanathan Salai, Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai - 600 031.
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C.SARAVANAN, J.
av and W.M.P.Nos.50883 and 50885 of 2025 28.11.2025 (1/2) 7/7