M/S. Kumar and Kumar Engineerin Builders Vs the State Tax Officer 07 Inspection

Prayer in W.P.No.18767 of 2025: 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 assessment order in Ref.No.ZD3309241853842 dated 27.09.2024 for the Financial Year 2018 – 2019 under Section 74 of the CGST/TNGST Act, 2017 uploaded along with DRC – 07 from the files of the first respondent herein, quash the same.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.18767 and 18772 of 2025

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Prayer in W.P.No.18772 of 2025: 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 assessment order in Ref.No.ZD330924185530B dated 27.09.2024 for the Financial Year 2019 – 2020 under Section 74 of the CGST/TNGST Act, 2017 uploaded along with DRC – 07 passed by the first respondent herein, quash the same.

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For Petitioner : M/s.Aparna Nandakumar (in both W.Ps) For Respondents : Mrs.K.Vasanthamala (in both W.Ps) Government Advocate

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COMMON ORDER

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The Petitioner had filed about 12 Writ Petitions out of which 4 orders came to be disposed of by separate orders on 22.05.2025 in W.P.Nos.18773, 18761, 18795 and 18782 of 2025 and 6 orders came to be dismissed as withdrawn by separate orders on 22.05.2025 in W.P.Nos.18762, 18769, 18777, 18768, 18791 and 18784 of 2025. Some of the Writ Petitions were disposed of and some of the Writ Petitions were dismissed as withdrawn pursue to alternate remedy.

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Page No. 2 of 6

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.18767 and 18772 of 2025

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In these Writ Petitions, the Petitioner has challenged the respective orders both dated 27.09.2024. These orders have been passed under Section 74 of the respective GST enactments.

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The learned counsel for the Petitioner would submit that although the Petitioner had replied to the Show Cause Notices which preceded the impugned orders. The reply of the Petitioner has not been considered properly. Hence, prays for remand the orders.

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The learned counsel for the Petitioner would further submit that the Petitioner is willing to pre-deposit, amount as was ordered in the above mentioned Writ Petitions which came to be disposed on 22.05.2025.

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Recording the above submissions made by the learned counsel for the Petitioner, the impugned orders are quashed and the cases are remitted back to the concerned Respondents subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a

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period of thirty days from the date of receipt of a copy of this order.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.18767 and 18772 of 2025

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Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 14.06.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

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27.09.2024 as an addendum to the Show Cause Notice dated 14.06.2024.

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In case the Petitioner complies with the above stipulations, the concerned Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.

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In case the Petitioner fails to comply with any of the stipulations, the concerned Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.

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Needless to state, before passing any such order, the concerned Respondent shall give due notice to the Petitioner.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.18767 and 18772 of 2025

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These Writ Petitions stand disposed of with the above observations.

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No costs. Connected Writ Miscellaneous Petitions are closed.

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06.11.2025

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Neutral Citation : Yes / No jas

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To:

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The State Tax Officer – 1, Review Chengalpattu Intelligence Division Station: No.870/2A, 1^st Floor, Kanchipuram High Road, Thimmavaram Post, Chengalpattu – 603 101.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.18767 and 18772 of 2025

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C.SARAVANAN, J.

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jas

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W.P.Nos.18767 and 18772 of 2025