WP/12860/2026 of M/s. R.A.R Retail and Infra LLP Vs State Tax Officer

WP No. 12860 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12860 of 2026 and WMP.Nos.14058 and 14059 of 2026 M/s. R.A.R Retail and Infra LLP Rep. by its Authorized Signatory Ms. Bhuvaneswari Naidu No. 29/53, GRT Complex, Coats Road, T.Nagar, Chennai 17 ..Petitioner(s) Vs 1. State Tax Officer Group V Inspection, Intelligence I, No.1, PAPJM Building (Annex), Third Floor, Greams Road, Chennai 06 2. State Tax Officer Group-1, Intelligence -I No. 1, PAPJM Building Annes,Third Floor, Greams Road, Chennai 06 3. State Tax Officer Group-X, Intelligence -I No. 1, PAPJM Building Annex,Third Floor, Greams Road, Chennai 06 ..Respondent(s) __________ Page1 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 Prayer : Writ Petition filed under Article 226 of the Constitution of Indi a, for issuance of a Writ of Certiorari, call for the records of the 1 st Respondent in Impugned Order in GSTIN- 33AATFR1230L1Z2 /2021-22 dated 04.09.2024 and the consequential Rectification Order passed u/s 161 dated 19.01.2026 for the Financial Year 2021-22 and quash the same and pass For Petitioner(s): Ms.G Vardini Karthick For Respondent(s): Mr.V.Prashanth Kiran, Government Advocate ORDER Mr.V.Prashanth Kiran, the learned Government Advocate, takes notice on behalf of the Respondent. 2. This Writ Petition is being disposed of at the stage of admission i tself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned orders dated 04.09.2025 and 19.01.2026 passed under Section 73 and 161 respectively of the respective GST Enactments. The Section mentioned Order has been passed in response to an application filed on 30.10.2025. The first mentione d order has been passed in response to Show Cause Notice dated 06.06.2024 __________ Page2 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 which was replied by the Petitioner on 31.07.2025. By the impugned Order, demand has been confirmed on the amount reflected in FORM 26AS whi ch would reflect the particulars of the tax deducted at source and credit in favour of the Petitioner. 4. The case of the Petitioner is that the Petitioner had purchased the land from GRK Theaters Private Ltd on 17.11.2021 and sold the land to GRT H otels and Resorts Private Limited on 09.02.2022. 5. Reading of the impugned Order indicates that the impugned Assessment Order dated 04.09.2024 indicates that the Petitioner had failed to produce the sale deeds in support of the response. As such, the sale of a ll immovable property are outside the purview of the respective GST Enactments. 6. The Copy of sale deed and the corresponding FORM 26AS filed by the Petitioner Prima facie indicates that indeed there was a sale transaction of immovable property and therefore it is outside the purview of the levy of tax under GST. __________ Page3 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 7. Under these circumstances, the impugned Order dated 04.09.2024, 19.01.2026 passed for the tax period 2021-22 are quashed and the cases are remitted back to the respondent to pass a fresh order on merits. 8. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 9. This Writ Petition stands disposed of with the above obse rvations. No costs. Connected Writ Miscellaneous Petitions are closed. 08-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Vv __________ Page4 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 To 1. State Tax Officer Group V Inspection, Intelligence I, No.1, PAPJM Building (Annex), Third Floor, Greams Road, Chennai 06 2. State Tax Officer Group-1, Intelligence -I No. 1, PAPJM Building Annes,Third Floor, Greams Road, Chennai 06 3. State Tax Officer Group-X, Intelligence -I No. 1, PAPJM Building Annex,Third Floor, Greams Road, Chennai 06 __________ Page5 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 C.SARAVANAN, J. VV WP No.12860 of 2026 08-04-2026 __________ Page6 of 6 https://www.mhc.tn.gov.in/judis WP No. 12860 of 2026 __________ Page7 of 6 https://www.mhc.tn.gov.in/judis