Madras High Court
Ceasefire Industries Private Limited vs The Assistant Commissioner (St) (Fac) on 18 September, 2025
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.33152 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.09.2025
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.33152 of 2025
and
W.M.P.Nos.37242 and 37243 of 2025
Ceasefire Industries Private Limited,
Represented by its Authorised Signatory
Mr.Gunalan Diraviam ... Petitioner
Vs.
1.The Assistant Commissioner (ST) (FAC),
Vadapalani Assessment Circle,
Greams Road, Annexe Building,
Chennai – 600 006.
2.The Commercial Tax Officer,
Vadapalani, Zone-V,
Chennai Central, Tamil Nadu.
3.The Assistant Commissioner (ST),
Vadapalani Assessment Circle,
No.1, Greams Road,
Annex Building,
Thousand Lights, Chennai – 600 006. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorari, to call for the records relating to the
Impugned Order in Form GST DRC-07 dated 14.12.2023 bearing
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W.P.No.33152 of 2025
Ref.No.ZD331223101867N passed by the 1st Respondent and to quash the
same to the extent of being adverse to the Petitioner.
For Petitioner : Mr.M.A.Mudimannan
For Respondents : Mrs.P.Selvi
Government Advocate
ORDER
Heard the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
2. In this Writ Petition, the Petitioner has challenged the Impugned Assessment Order in Form GST DRC-07 bearing Ref.No.ZD331223101867N dated 14.12.2023.
3. The Impugned Assessment Order precedes a Show Cause Notice in GST DRC-01, issued under Section 73 of the respective GST enactments dated 25.09.2023 for the Tax Period between July 2017 and March 2018. In the aforesaid Notice, the Petitioner was called upon to show cause as to why a sum of Rs.9,70,247.94/- could not be recovered from the Petitioner.
4. The Petitioner has also replied to the Show Cause Notice in GST ____________ Page No. 2 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 10:02:46 pm ) W.P.No.33152 of 2025 DRC-01 vide a reply dated 16.10.2023. However, while passing the Impugned Assessment Order, the 1st Respondent has confirmed the demand for a sum of Rs.28,20,826.00/-.
5. Learned counsel for the Petitioner would submit that the Show Cause Notice in GST DRC-01 dated 25.09.2023, there are 16 defects and that out of 16 defects in respect of 10 defects, the demand has been dropped and rest of 6 defects only the demand has been confirmed against the Petitioner which is contrary to the proposals in the Show Cause Notice in GST DRC-01 dated 25.09.2023.
6. It is submitted that there is a clear violation of Section 75(7) of the respective GST enactments.
7. Learned Government Advocate for the Respondents would submit that the Impugned Assessment Order dated 14.12.2023 is well-reasoned and does not merit any interference.
8. It is submitted that the Petitioner has an alternate remedy under ____________ Page No. 3 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 10:02:46 pm ) W.P.No.33152 of 2025 Section 107 of the respective GST enactments.
9. I have considered the arguments advanced by the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
10. In my view, there is a manifest violation of principles of natural justice inasmuch as the demand has been confirmed beyond the proposals contained in the Show Cause Notice in GST DRC-01 dated 25.09.2023. Also, there is a clear violation of Section 75 of the respective GST enactments.
11. Considering the same, this Court is inclined to quash the impugned Assessment Order dated 14.12.2023 and remits the case back to the 1 st Respondent to pass a fresh order by treating the Impugned Assessment Order dated 14.12.2023 as an addendum to the Show Cause Notice dated 25.09.2023, as expeditiously as possible, preferably, within a period of three (3) months from the date of receipt of a copy of this order.
12. The Petitioner may file an additional reply if any, within a period ____________ Page No. 4 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 10:02:46 pm ) W.P.No.33152 of 2025 of thirty (30) days from the date of receipt of a copy of this order.
13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
18.09.2025 Neutral Citation : Yes / No arb To:
1.The Assistant Commissioner (ST) (FAC), Vadapalani Assessment Circle, Greams Road, Annexe Building, Chennai – 600 006.
2.The Commercial Tax Officer, Vadapalani, Zone-V, Chennai Central, Tamil Nadu.
3.The Assistant Commissioner (ST), Vadapalani Assessment Circle, No.1, Greams Road, Annex Building, Thousand Lights, Chennai – 600 006.
C.SARAVANAN, J.
____________ Page No. 5 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 10:02:46 pm ) W.P.No.33152 of 2025 arb W.P.No.33152 of 2025 and W.M.P.Nos.37242 and 37243 of 2025 18.09.2025 ____________ Page No. 6 of 6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/10/2025 10:02:46 pm )