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Madras High CourtWP/44990/2025disposed of

Reje Coating Systems Private Limited v. The Assistant Commissioner St

2025-11-21Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-11-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and WMP NO. 50159 OF 2025 and WMP NO. 50161 OF 2025

1. REJE Coating Systems Private Limited Represented by its Director Mr.G.Renolph Vicent,No.5, TNHB office Complex,R40 A Ambattur Estate Main Road,Mugappair, Chennai,Tiruvallur, Tamilnadu 600 037.

Petitioner(s) Vs

1. The Assistant Commissioner ST JJ Nagar Assessment circle, Integrated commercial taxes and registration department building, Room No. 333, 3rd floor Nandanam Chennai 35 2.The State Tax Officer No.1, PAPJM Building,Annex, 2nd Floor, Greams Road,Chennai 600 006.

Respondent(s) PRAYER call for the records of the first respondent in GSTIN /33AABCR7815A1ZU /2018-2019 dated 27/04/2024 and quash the same or pass For Petitioner(s):

V.Sundareswaran For Respondent:

Mr. C. Harsharaj Special Government Pleader

ORDER

In this writ petition, the petitioner has challenged the order dated 27.04.2024 in DRC-07 passed for the tax period 2018-19 by the first respondent. The writ petitioner has been filed only on 12.11.2025.

2. The case came up for admission on 19.11.2025. The learned Special Government Pleader for the respondents sought time to get instructions as to whether there was any duplication in the demand confirmed vide the impugned order dated 27.04.2024 and the subsequent order dated 29.04.2024 passed by the same Officer.

3. On instructions, the learned counsel for the respondents would submit that there was indeed a duplication.

4. Considering the fact that subsequently the demand was dropped vide assessment order dated 29.04.2024, the impugned order dated 27.04.2024 is quashed and accordingly, this writ petition is allowed by way of remand to pass a fresh order. No Costs. Consequently, connected miscellaneous petitions are closed.

21-11-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes

ab To 1.The Assistant Commissioner ST JJ Nagar Assessment circle, Integrated commercial taxes and registration department building, Room No. 333, 3rd floor Nandanam Chennai 35 2.The State Tax Officer No.1, PAPJM Building,Annex, 2nd Floor, Greams Road,Chennai 600 006.

C.SARAVANAN J.

ab 21-11-2025 (1/2)