Disposed

Interventional Cardiology Foundation of india v. State Tax Officer St)

Madras HC28 Nov 2025WP/45130/2025

Case brief

AI extract

What is this about?

GST writ petition challenging a demand in DRC-07. The court found a prima facie overlap between the confirmed demand and proceedings dropped by the Deputy Commissioner for the same period and remitted the matter to the first respondent to pass an appropriate order on merits.

What did the court decide?

Writ petition disposed of; matter remitted to first respondent to pass appropriate order on merits considering the 2nd respondent's order dated 27.08.2024. No costs.

Interventional Cardiology Foundation of india Vs State… — GST and Indirect Tax | Madras HC (2025)

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W.P.No.45130 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 28.11.2025

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CORAM :

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.45130 of 2025

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and

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W.M.P.Nos.50279 and 50281 of 2025

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Interventional Cardiology Foundation of India, Represented by its authorized signatory M.Ravikumar, No.41, Bishop Garden, R.A.Puram, Chennai – 600 028.

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... Petitioner

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Vs.

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State Tax Officer (ST), Alwarpet Assessment Circle, Integrated Registration and Commercial Taxes Building, No.207, 2^nd Floor, Nandanam, Chennai – 600035.

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Deputy State Tax Officer – 1, Alwarpet Assessment Circle, Integrated Registration and Commercial Taxes Building, No.251, 2^nd Floor, Nandanam, Chennai – 600 035.

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... Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for records relating to the Impugned Order bearing No.ZD330824231613K dated 27.08.2024 along with its summary in GST DRC-07 passed by the first respondent and quash the same and thus render justice.

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

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W.P.No.45130 of 2025

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For Petitioner : Mr.A.Prashanth

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For Respondents : Mr.T.N.C. Kaushik Additional Government Pleader

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ORDER

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Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes

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notice for the Respondents.

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This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Additional Government Pleader for the Respondents.

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The matter came up for admission yesterday. There was a confusion as to whether the order dated 27.08.2024 passed by the Deputy Commissioner (Tax Officer) / 2^nd respondent for the tax period 2019-2020 dropping the proceedings also covered the demand that was confirmed under the impugned order dated 27.08.2024 passed by the 1^st respondent for the tax period 2019-2020 in DRC-07.

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

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W.P.No.45130 of 2025

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Prima facie , it appears that there is an overlap in demand confirmed

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under the impugned order and demand dropped vide order dated 23.07.2024 of the Deputy Commissioner for the tax period 2017-2023.

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Considering the same, the case is remitted back to the 1^st respondent

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to pass an appropriate order on merits, taking note of the order passed by the 2^nd respondent Deputy Commissioner (Tax Officer) on the same date, i.e., 27.08.2024.

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This Writ Petition stands disposed of with the above observations.

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No costs. Connected Writ Miscellaneous Petitions are closed.

28.11.2025

To:

State Tax Officer (ST), Alwarpet Assessment Circle, Integrated Registration and Commercial Taxes Building, No.207, 2^nd Floor, Nandanam, Chennai – 600035.

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Deputy State Tax Officer – 1, Alwarpet Assessment Circle, Integrated Registration and Commercial Taxes Building, No.251, 2^nd Floor, Nandanam, Chennai – 600 035.

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

W.P.No.45130 of 2025

C.SARAVANAN, J.

W.P.No.45130 of 2025 and W.M.P.Nos.50279 and 50281 of 2025

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28.11.2025

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

Interventional Cardiology Foundation of india v. State Tax Officer St)

Case brief

What is this about?

What did the court decide?

Interventional Cardiology Foundation of india v. State Tax Officer St)

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

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