Bbcl Prime Constructions Private Ltd v. Commercial Tax Officer/State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09.12.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.53818 & 53821 of 2025 BBCL Prime Constructions Private Ltd (Formerly Known as Tvl. BBCL Developers India Private Limited) Represented by its Authorized Signatory Mr. Ankit No.20, BBCL, Mylai Ranganathan Street, T.Nagar, Chennai - 600017 Now at, 4th Floor, No.49/24, Collage Road, Nungambakkam, Chennai - 600006.
... Petitioner Vs.
Commercial Tax Officer / State Tax Officer Chennai Central, Group-V, Intelligence-I, PAPJM Building, No.1, Greams Road, 1st Floor, Chennai - 600006.
... Respondent Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the file of the Respondent and quash the Impugned Order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 1/6
2017 having GSTIN: 33AAFCB5071J1ZR dated 22.07.2024 along with Summary of the Order in Form GST DRC 07 dated 22.07.2024 having Reference No.ZD330724253522 passed by the Respondent for the FY 20222023. For Petitioner : Mr.N.V.Narayanan For Respondent : Mrs.P.Selvi Government Advocate
ORDER
Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent.
2. With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.
3. The petitioner is before this Court against the impugned Order of the Respondent dated 22.07.2024, whereby the demand proposed in the Show Cause Notice in DRC-01dated 27.02.2024 has been confirmed. 2/6
4. The impugned order reveals that the petitioner has appeared inperson and filed a reply to the notice. However, the petitioner failed to file requisite documents to substantiate the case.
5. The learned counsel for the petitioner would submit that the petitioner is willing to deposit 50% of the disputed tax, along with requisite documents.
6. Recording the submission made by the learned counsel for the petitioner, the case is remitted back to the respondent to redo the exercise, subject to the petitioner depositing 50% of the disputed tax in cash from the Petitioner's Electronic Cash Register, within a period of thirty (30) days from the date of receipt of a copy of this order.
7. Within such time, the petitioner shall also file a reply to the Show Cause Notice dated 27.02.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 22.07.2024 as an addendum to the Show Cause Notice dated 27.02.2024. 3/6
8. Subject to the petitioner complying with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit. It is needless to state that, before passing any such orders, the petitioner shall be heard.
9. The attachment of the bank account of the petitioner shall also stand automatically raised/vacated, subject to the petitioner complying with the above stipulations.
10. It is made clear that bank attachment shall be lifted subject to the deposit of 50% of the disputed tax as ordered above and the petitioner is not in arrears of any other amount barring the amount demanded under the impugned order.
11. 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. 4/6
12. Accordingly, this Writ Petition stands disposed of. Consequently, connected miscellaneous petitions are closed. No costs. 09.12.2025 raja To The Commercial Tax Officer / State Tax Officer Chennai Central, Group-V, Intelligence-I, PAPJM Building, No.1, Greams Road, 1st Floor, Chennai - 600006.
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C.SARAVANAN, J.
raja 09.12.2025 6/6