Hitech Cnc Engineering v. The Deputy Commissioner(Commercial Tax)(Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.01.2026 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and WMP No.55977 of 2025 M/s.HITECH CNC ENGINEERING, Sole Proprietorship, Rep by Amarnath Lakshmanan Plot No.59, Rajeswari Layout, Begapalli, Hosur, Krishnagiri - 635 126.
... Petitioner Vs.
1.The Deputy Commissioner (Commercial Tax) (FAC), Goods and Service Tax (Appeal), Appellate Authority, 17, Pitchards Road, Hasthampatty, Salem - 636 007.
2.The Commercial Tax Officer, Hosur (North)- 1, Hosur - 635 109.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the impugned summary order in DRC -07 Ref. No.ZD330223072913L dated 16.02.2023 passed by the second respondent and quash the same as arbitrary, against the principles of natural justice and total inconformity with the provisions of the 1/5
GST Act, 2017.
For Petitioner : Mr.J.Pradeep For Respondent : Mrs.K.Vasanthamala Government Advocate
ORDER
Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. In this Writ Petition, the petitioner has challenged the order dated 16.02.2023 in Form GST DRC-07 passed under Section 73 of the respective GST Enactments by the Respondent. By the impugned order, the demand confirmed as against the petitioner is as follows : SGST Interest determined - In Rs.
:
121437 CGST Interest determined - In Rs.
:
56840 IGST Interest determined - In Rs.
:
Total determined - In Rs.
:
178277 Less paid - In Rs.
:
NIL Balance to payable immediately -In Rs.
:
178277 2/5
4. The impugned order was preceded by a show cause notice in DRC-01 dated 08.02.2023 to which the petitioner failed to file a reply and thus, the demand has been confirmed in the impugned order as against the petitioner.
5. A reading of the impugned order indicates that there has been a delay in discharge of tax liability by the petitioner and thus interest has been demanded and confirmed against the petitioner.
6. As such there are no merits in the challenge to the impugned order seeking to levy interest from the petitioner under Section 50(1) of the respective GST Enactments. Therefore, this Writ Petition is not maintainable and liable to be dismissed.
7. Accordingly, this Writ Petition is dismissed. No costs. Consequently, connected Writ Miscellaneous Petition is closed. 02.01.2026 (1/7) mtl 3/5
To:
1.The Deputy Commissioner (Commercial Tax) (FAC), Goods and Service Tax (Appeal), Appellate Authority, 17, Pitchards Road, Hasthampatty, Salem - 636 007.
2.The Commercial Tax Officer, Hosur (North)- 1, Hosur - 635 109.
4/5
C.SARAVANAN, J.
mtl 02.01.2026 5/5