WP/15948/2026 of Tvl Sri Balaji Power Construction Vs The State Tax Officer

WP No. 15948 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 15948 of 2026 and WMP Nos. 17188 & 17189 of 2026 Sri Balaji Power Construction, Proprietor Mr. K.S. Rajan, No 306, 34th street, 7th Secctor, K.K. Nagar, Chennai 600 078. ..Petitioner(s) Vs The State Tax Officer O/o The State Tax officer (FAC), K.K. Nagar Assessment Circle, No 1 Fifth Floor, PAPJM Annexe Building, Greams Road, Chennai 620 006. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the r ecords relating to the impugned order dated 25.08.2024 in Form GST DRC07 vide Ref No.ZD330824226101W bearing GSTIN 33AITPR5825P1ZB, pertaining to FY 2019-2020 issued by the respondent as arbitrary and illegal and quash the sa me, and further directing the respondent to redo the adjudication in ac cordance with law, after granting opportunity of personal hearing to me, and to pa ss further or other orders, as thus this Court may deem fit and proper on the circumstances of the case. For Petitioner(s): Ms. B. Mitra For Respondent(s): Mr. T.N.C. Kaushik, Additional Government Pleader https://www.mhc.tn.gov.in/judis WP No. 15948 of 2026 __________ Page2 of 6 ORDER Mr. T.N.C. Kaushik, learned Additional Government Pleader, takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner a nd the learned Additional Government Pleader for the Respondent. 3. The Petitioner is before this Court against the Impugned Assessment Order dated 25.08.2024 issued under Section 73 of the respective GST Enactments, for the Tax Period April 2019 – March 2020, whereby the proposal in the Show Cause Notice dated 28.05.2024 has been confirmed. 4. The learned counsel for the Petitioner submitted that the entire disputed tax liability confirmed in the Impugned Assessment Order dated 25.08.2024 has already been recovered from the Petitioner. The details of the amounts recovered from the Petitioner’s Credit Ledger are as follows:- “ S.No. Date of amount recovered Recovered Amount 1. 27.12.2024 Rs.7,43,228/- 2. 16.10.2024 Rs.7,080/- 3. 30.10.2025 Rs.39,151/- 4. 11.11.2025 Rs.1,459/- Total Rs.790,918/- ” https://www.mhc.tn.gov.in/judis WP No. 15948 of 2026 __________ Page3 of 6 5. However, the learned Additional Government Pleader for the Respondent is unable to confirm the same. 6. At this stage, the learned counsel for the Petitioner submits that if no amount has already been recovered from the Petitioner, the Peti tioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication. 7. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extracted hereunder:- “The petitioner admits to deposit 50% of the demand tax in the absence of the 100% recovery which is subject to verification.” 8. Considering the facts and circumstances of the case, and taking note of the submission made by the learned counsel for the Petitioner, this Court is inclined to remit back the case to the Respondent for fresh c onsideration and to pass a fresh order on merits and in accordance with law, w ithin a period of thirty (30) days from the date of receipt of a copy of this order, subject to the verification as to whether the entire disputed tax has already been recovered from the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 15948 of 2026 __________ Page4 of 6 9. In the event that no amount has been recovered from the Petitioner , as stated by the learned counsel for the Petitioner, the Petitioner shall deposit 50% of the disputed tax amount confirmed in the Impugned Assessment Order. 10. Within such time, the Petitioner shall also file a proper repl y to the Show Cause Notice dated 28.05.2024, along with the requisite documents to substantiate the defence by treating the Impugned Assessment Order dated 25.08.2024 as an addendum to the Show Cause Notice dated 28.05.2024. 11. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of thr ee (3) months of such reply/pre-deposit. 12. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner, if any, shall also stand automatically vacated/lifted. 13. In case the Petitioner fails to comply with any of the stipula tions, the Respondent is at liberty to proceed against the Petitioner to r ecover the tax in accordance with law as if this Writ Petition had been dism issed in limine today. https://www.mhc.tn.gov.in/judis WP No. 15948 of 2026 __________ Page5 of 6 14. Needless to state, before passing any such order, the Respondent shall issue due notice to the Petitioner. 15. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are also closed. 24-04-2026 Neutral Citation: Yes/No klt To The State Tax Officer O/o The State Tax officer (FAC), K.K. Nagar Assessment Circle, No.1 Fifth Floor, PAPJM Annexe Building, Greams Road, Chennai 620 006. https://www.mhc.tn.gov.in/judis WP No. 15948 of 2026 __________ Page6 of 6 C.SARAVANAN, J. klt WP No. 15948 of 2026 and WMP Nos. 17188 & 17189 of 2026 24-04-2026 https://www.mhc.tn.gov.in/judis