Petitioner challenged two GST DRC-07 orders for the same tax period 2020-2021 issued by different officers, alleging overlapping demands. The court remitted the matter to one officer to pass a consolidated order, subject to the petitioner depositing an additional 25% of disputed tax plus balance unpaid amounts.
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W.P.Nos.48776 and 48873 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.12.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.48776 and 48873 of 2025
and
W.M.P.Nos.54466, 54468, 54583 and 54585 of 2025
Tvl.Baqir Brothers,
Represented by its Partners,
Taher Hiranwala and Shabbir Hiranwala. ... Petitioner in both W.Ps.
Vs.
1.The Deputy State Tax Officer - II, Harbour Assessment Circle, No.32, Integrated Commercial Taxes Building, (Room No.325), 3rd Floor, Elephant Gate Bridge Road, Chennai – 3. ... Respondent in W.P.No.48776 of 2025
Prayer in W.P.No.48776 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to the order dated 12.02.2025 issued in Form GST DRC – 07 bearing Reference No.ZD330225106839E and to quash the same and to direct the respondent to afford the petitioner a fresh opportunity
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W.P.Nos.48776 and 48873 of 2025
to submit ta detailed reply, produce evidence, and be heard in person, including the right to cross-examine any witness or evidence relied upon, and to pass a reasoned, speaking order in accordance with law.
Prayer in W.P.No.48873 of 2025: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to the order dated 24.02.2025 issued in Form GST DRC – 07 bearing Reference No.ZD330225250136T and to quash the same and to direct the respondent to afford the petitioner a fresh opportunity to submit ta detailed reply, produce evidence, and be heard in person, including the right to cross-examine any witness or evidence relied upon, and to pass a reasoned, speaking order in accordance with law.
For Petitioner : Mr.C.Bosco (in both W.Ps) For Respondents : Mrs.P.Selvi (in both W.Ps) Government Advocate
COMMON ORDER
Mrs.P.Selvi, learned Government Advocate takes notice for the Respondents.
admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
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W.P.Nos.48776 and 48873 of 2025
Notice in GST DRC-01 dated 25.11.2024 wherein, for the tax period 2020 –
2021, the following demand has been confirmed:
| Sl.No | Description | SGST | CGST | IGST | CESS | Total |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | Total tax due in (Under declaration of output tax) + (Excess claim of ITC)above |
257805 | 257805 | 46252 | 0 | 561862 |
| 2 | Interest | 192750 | 192750 | 36358 | 0 | 421858 |
| 3 | Penalty on amount in S.No.1 |
25781 | 25781 | 20000 | 0 | 71562 |
| 4 | Late fee | 0 | 0 | 0 | 0 | 0 |
| 5 | Total (1+2+3+4) | 476336 | 476336 | 102610 | 0 | 1055282 |
| Amountpaid | NIL | NIL | NIL | NIL | NIL | |
| Balance | 476336 | 476336 | 102610 | 0 | 1055282 |
impugned order dated 12.02.2025, which was preceded by a Show Cause Notice in GST DRC – 01 dated 22.11.2024 also for the same tax period..
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W.P.Nos.48776 and 48873 of 2025
has been confirmed vide order dated 24.02.2025 impugned in W.P.No.48873 of 2025.
however unable to confirm the same and further submits that there is no merits in the challenge to the respective orders as there is no overlap.
for the Petitioner and the learned Government Advocate for the Respondents and balancing the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the Deputy State Tax Officer – I / 2nd Respondent herein, to pass a consolidated order on merits subject to the Petitioner depositing another 25% of the disputed tax in cash confirmed vide impugned
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W.P.Nos.48776 and 48873 of 2025
order dated 24.02.2025 from the Petitioner's Electronic Cash Register together with the balance amount that remains unpaid as far as demand confirmed vide order dated 12.02.2025 within a period of thirty (30) days from the date of receipt of a copy of this order.
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W.P.Nos.48776 and 48873 of 2025
Respondent herein 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 vacated.
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W.P.Nos.48776 and 48873 of 2025
19.12.2025
Neutral Citation: Yes / No jas
To:
1.The Deputy State Tax Officer - II, Harbour Assessment Circle, No.32, Integrated Commercial Taxes Building, (Room No.325), 3rd Floor, Elephant Gate Bridge Road, Chennai – 3.
2.The Deputy State Tax Officer - I, Harbour Assessment Circle, Integrated Commercial Taxes Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Chennai – 3.
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W.P.Nos.48776 and 48873 of 2025
C.SARAVANAN, J.
jas
W.P.Nos.48776 and 48873 of 2025
and W.M.P.Nos.54466, 54468, 54583 and 54585 of 2025
19.12.2025
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1 issue framed by the court
Whether two separate assessment orders for the same tax period 2020-2021 with overlapping demands should be consolidated and re-examined.
1 provisions across 1 enactments
Tvl.Baqir Brothers (represented by Partners Taher Hiranwala and Shabbir Hiranwala)
The Deputy State Tax Officer - II, Harbour Assessment Circle, Chennai
The Deputy State Tax Officer - I, Harbour Assessment Circle, Chennai North Division
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
