Tvl Raji Feeds Private Limited Vs The Deputy State Tax… — GST and Indirect Tax | Madras HC (2026)

Tvl Raji Feeds Private Limited Vs The Deputy State Tax… — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Both writ petitions disposed of at admission with consent: matters remitted to the first Respondent / State Tax Officer for a composite order, subject to pre-deposit of Rs.21,29,352/- (disputed tax) within 30 days and filing of replies to the Show Cause Notices dated 27.09.2023 and 24.11.2024 treating the impugned orders as addenda; final composite order preferably within 3 months; bank attachment to stand automatically vacated on compliance; on default, recovery as if the writ petitions were dismissed in limine. W.P.No.5198 of 2026 allowed; W.P.No.5208 of 2026 disposed of; no costs; connected W.M.P.Nos.5737, 5738, 5739 and 5740 of 2026 closed.

Issue for consideration

Whether the demands confirmed vide the impugned assessment orders dated 13.02.2025 and 06.03.2024 overlap, i.e., the same tax liability was confirmed twice. +2 more

Court's answer

There is an apparent overlap between the demands confirmed vide the impugned orders dated 13.02.2025 and 06.03.2024.

Ratio / Principle

Both cases are remitted back to the Respondent to pass a composite order in view of the respective orders, subject to the Petitioner depositing Rs.21,29,352/- (the disputed tax confirmed vide orders dated 13.02.2025 and 06.03.2024) in cash or from the Electronic Cash Register within thirty days.

Key takeaways

On compliance with the stipulations (pre-deposit and replies to the Show Cause Notices dated 27.09.2023 and 24.11.2024, treating the impugned orders as addenda), the first Respondent / State Tax Officer shall pass a final composite order on merits and in accordance with law, preferably within three months of such reply/pre-deposit.ratio¶65
Subject to the Petitioner complying with the stipulations, the attachment of the Petitioner's bank account shall stand automatically vacated; the attachment is to be lifted subject to deposit of the entire disputed tax and the Petitioner not being in arrears of any other amount for any other tax period.ratio¶65

Detailed headnote1 paragraphs

Common order (C. Saravanan, J., High Court of Judicature at Madras, 17.02.2026) in W.P.Nos.5198 and 5208 of 2026 filed by Tvl. Raji Feeds Private Limited under Article 226 challenging GST assessment orders dated 06.03.2024 and 13.02.2025 (GSTIN:33AADCR3895C1ZG/2020-21) confirming demand for tax period 2020-2021 on account of mismatch between Form GSTR-1 and GSTR-3B, along with DRC-07 notices (ref. ZD330324043547J dated 08.03.2024 and ZD3302251300922). The Court noticed an apparent overlap between the two demands (also confirmed by the learned Government Advocate) and, with consent of counsel, disposed of both writ petitions at the stage of admission: the matters were remitted to the first Respondent / State Tax Officer to pass a composite order, subject to the Petitioner pre-depositing Rs.21,29,352/- (the disputed tax) in cash or from its Electronic Cash Register within thirty days, and filing replies to the Show Cause Notices in GST DRC-01 dated 27.09.2023 and 24.11.2024, treating the impugned orders as addenda thereto. On compliance, a final composite order is to be passed on merits preferably within three months, and the attachment of the Petitioner's bank account stands automatically vacated (lifting of attachment conditional on deposit of the entire disputed tax and no arrears for other tax periods). On default, the first Respondent may recover the tax in accordance with law as if the writ petitions were dismissed in limine, after due notice. W.P.No.5198 of 2026 was allowed and W.P.No.5208 of 2026 disposed of; no costs; connected W.M.Ps closed. The Court recorded (without adjudicating) the Petitioner's contentions that the erstwhile Directors were removed by an NCLT order dated 09.01.2019 and that IGST liability was erroneously shown as SGST/CGST liability in Form GSTR-3B though the tax was paid.