Huawei Telecommunications India Company Private Limited v. State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21-11-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN AND WMP NO. 50818 OF 2025,WMP NO. 50820 OF 2025

1. Huawei Telecommunications India Company Private Limited TVS Logi Tech Park-4 R and D Pvt Ltd Plot No. 146 148 and 149 6th, Main Rd SIE, Thirumazhisai Poonamallee Taluk Thiruvallur Dist, Chennai, Tamil Nadu, 60012 Represented by authorised signatory Mr. Amit Duggal Office at 9th Floor, Capital Cyberspace, Sector 59, Gurgaon - 122011 Petitioner(s) Vs

1. State Tax Officer Group IV, Intelligence-II, Chennai 600 2.Joint Commissioner ST Intelligence II, No. 1, PAPJM Buildings, Greams Road, Thousand Lights,Chennai-600 006 Respondent(s)

PRAYER calling for the records of the Impugned Show Cause No. ZD330925449536Y dated 30.09.2025 issued by the 1ST Respondent under Section 74 of the CGST Act and quash the same as illegal, arbitrary and devoid of merits For Petitioner(s):

Mr. Kamal Sawhney and Mr. Deepak Thackur for Mr. Tharun VM For Respondent:

Mr. C. Harsharaj Special Government Pleader

ORDER

In this writ petition, the petitioner has challenged the impugned show cause notice dated 30.09.2025.

2. The challenge to the impugned show cause notice is primarily on the ground that the show cause notice is bereft of any details for invoking the ingredients of Section 74 of the respective GST enactments.

3. The learned counsel for the petitioner placed heavy reliance on a recent

Judgment of the Madurai Bench of this Court rendered in W.P. (MD) Nos.30453 to 30458 of 2024 dated 11.11.2025.

4. It is noticed that the said order has placed reliance on few decisions rendered in the context of Central Excise Act, 1944 and the Rules made thereunder that existed prior to 1995.

5. A batch of cases have been heard on this issue for the last two and a half months. The batch is at the final stage of hearing and cases will be reserved for passing orders.

6. Considering the fact that the impugned notice merely calls upon the petitioner to furnish the documents specified, although it has invoked Section 74 of the Act, there shall be a direction to the petitioner to respond to the impugned show cause notice dated 30.09.2025.

7. The respondent shall thereafter proceed with the proceedings in accordance with law. In case, there are merits in the defence of the petitioner, proceedings shall be dropped.

8. On the other hand, in case, the respondents propose to pass an adverse order under Section 74 of the Act, they shall await for the order of this Court in the and thereafter shall pass orders.

9. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 21-11-2025

Index:Yes/No Speaking/Non-speaking order Internet:Yes ab To 1.State Tax Officer Group IV, Intelligence-II, Chennai 600 2.Joint Commissioner ST Intelligence II, No. 1, PAPJM Buildings, Greams Road, Thousand Lights,Chennai-600 006

C.SARAVANAN J.

ab 21-11-2025