Tvl. Vijay Aqua Pipes (P) Ltd. Vs The Assistant Commissioner (St)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order passed by the respondent in Order No.GSTIN:33AABCV055BNIZ5/2017-18 dated on 28.12.2023, and the consequential recovery notice vide its Order in GSTIN/33AABC0558NIZ5/2025-2026, dated on 13.10.2025 issued under Section 79(1)(c) in Form DRC-13 and to quash the same.

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For Petitioner : M/s.S.Prathibaa For Respondent : Mrs.K.Vasanthamala, Government Advocate *************

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Page No. 1 of 4

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

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W.P.No.46519 of 2025

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O R D E R

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The petitioner is before this Court for the second time pursuant to challenging the earlier proceeding vide order dated 28.12.2023 passed for the tax period 2017-2018. The petitioner had challenged the summary order dated 28.12.2023 in W.P.No.9613 of 2024. By an order dated 10.04.2024, this Court disposed of the aforesaid writ petition with the following directions:

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6. Therefore, the impugned order dated 29.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesadi period. Upon receipt of the petitioner’s reply and upon being satisfied that 10% of the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of the petitioner’s reply.

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7. W.P.No.9613 of 2024 is disposed of on the above terms and connected miscellaneous petitions are closed. No costs.

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2. The petitioner has approached this Court challenging the recovery notice dated 13.10.2025 in view of the third-party recovery proceedings initiated on

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the same day under Section 79(1)(c) of the Act issued in the light of the order dated 28.12.2023.

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

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W.P.No.46519 of 2025

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3.

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3. According to the petitioner, the petitioner has also complied with the

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tax demand confirmed in the earlier procedings as the credit remained unutilized in the ledger. However, this is not reflected in the order dated 10.04.2024 of this Court passed in the first round of litigation in W.P.No.9613 of 2024. Therefore, there is no scope for entertaining this writ petition, as the present challenge is barred in law by the principle of res judicata .

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4. Accordingly, this Writ petition is liable to be dismissed. However, liberty is gratned to the petitioner to file an appropriate application for

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rectification or clarification of the aforesaid order if so advised.

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5. This Writ Petition is dismissed with the above liberty. No costs.

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Consequently, connected W.M.Ps are closed.

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01.12.2025

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