Disposed¶40

M/s Sai Site Plan Engineers rep by its Partner Mr T Kannan v. The Commissioner of Commercial Taxes

Madras HC27 Jun 2025WP/23254/2025

Case brief

AI extract

What is this about?

GST penalty — FORM GST DRC-07 — general penalty of Rs.50,000/- towards CGST and SGST set aside — late fee confirmed — Madras High Court follows its own earlier order dated 04.02.2025 in W.P.No.36614 of 2024 — Surapattu Assessment Circle, Chennai — Sai Site Plan Engineers v. Commissioner of Commercial Taxes — W.P.No.23254 of 2025, decided 27.06.2025 by Krishnan Ramasamy, J.

What did the court decide?

Writ petition disposed of: impugned order dated 04.02.2025 set aside to the extent of the general penalty of Rs.50,000/- towards CGST and SGST; late fee confirmed; no costs; connected W.M.P.No.26118 of 2025 closed. ¶40

M/s Sai Site Plan Engineers rep by its Partner Mr T… — Writ and Judicial Review | Madras HC (2025)

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W.P.No.23254 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 27.06.2025

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CORAM

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THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

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W.P.No.23254 of 2025 & W.M.P.No.26118 of 2025

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M/s Sai Site Plan Engineers rep by its Partner Mr T Kannan GSTIN 33ADGFS2147D1ZF 41 Sembiyam Redhills Road Kathirvedu Chennai Tamil Nadu

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... Petitioner

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Vs.

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1.The Commissioner of Commercial Taxes, Chepauk, Chennai 600 005

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2.The Assistant Commissioner ST Surapattu Assessment Circle No 32 Integrated Commercial Taxes Office Room No 118 Elephant Gate Bridge Road CHENNAI

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3.The State Tax Officer ST Surapattu Assessment Circle No 32 Integrated Commercial Taxes Office Room No 118 Elephant Gate Bridge Road CHENNAI

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... Respondents

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

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W.P.No.23254 of 2025

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Prayer:

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Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records in the file of the Impugned Order passed by the 2nd respondent electronically in Common Portal vide FORM GST DRC-07 Ref. No. ZD330225033575M dated 04.02.2025 and QUASH the same

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For Petitioner : Ms.S.Akila For Respondent : Ms.K.Vasanthamala, GA

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ORDER

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This Writ petition has been filed challenging the impugned order of imposition of penalty dated 04.02.2025 passed by the 2^nd respondent.

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When this Writ Petition is taken up for hearing, the learned

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counsel for the petitioner would submit that the issue involved in the present Writ Petition, has been squarely covered by the order of this Court, dated 04.02.2025 passed in W.P.No.36614 of 2024, wherein, this

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

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W.P.No.23254 of 2025

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Court has held that the general penalty of Rs.50,000/- towards CGST and SGST is not correct and set aside the same. As far as late fee is concerned, the same was confirmed by this Court vide the aforesaid order.

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Therefore, the learned counsel for the petitioner would submit that the above said order will hold good for the present Writ Petition also and hence, prayed to set aside the general penalty imposed by the respondent.

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In reply, the learned Government Advocate appearing for

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the respondents would fairly accede to the same.

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Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and also perused the entire materials available on record.

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

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W.P.No.23254 of 2025

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