Madras High Court
Tvl. Innovative Technology vs The Deputy State Tax Officer on 22 September, 2025
Author: C.Saravanan
Bench: C.Saravanan
W.P. Nos. 36190 & 36203 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 22.09.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P. Nos. 36190 and 36203 of 2025
and
W.M.P. Nos. 40440, 40441, 40460 & 40462 of 2025
Tvl. Innovative Technology,
Represented by its Proprietrix,
Geetha ...Petitioner
in both Wps
Versus
The Deputy State Tax Officer-1,
Nandambakkam Assessment Circle,
Station: No.571, Integrated Commercial Taxes and Registration
Department, (South Tower), Room No.308, 3rd Floor,
Nandanam, Chennai – 35. ...Respondent
in W.P. No.36190/2025
The Deputy State Tax Officer-1,
Nandambakkam Assessment Circle,
Station: No.571, Integrated Commercial Taxes and Registration
Department, (South Tower), Room No.351, 3rd Floor,
Nandanam, Chennai – 35. ...Respondent
in W.P. No.36203/2025
Prayer in W.P. No. 36190 of 2025: Writ Petition is filed under Article 226
of the Constitution of India praying for issuance of a writ of certiorari, to
call for the records on the file of the Respondent herein in the order
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W.P. Nos. 36190 & 36203 of 2025
Ref.No.GSTIN:33BJWPG5003P1ZU/2020-21 issued along with the
summary of the order in form GST-DRC-07 vide reference
No.ZD33022525337OU dated 25.02.2025 for the tax period between April
2020-March 2021 and quash the same.
Prayer in W.P. No. 36203 of 2025: Writ Petition is filed under Article 226
of the Constitution of India praying for issuance of a writ of certiorari, to
call for the records on the file of the Respondent herein vide order of
rejection of application for rectification vide reference
No.ZD330825322872A issued along with detailed order in
GSTIN/33BJWPG5003P1ZU/2020-21 dated 26.08.2025 for the period
between April 2020 to March 2021 and quash the same.
For Petitioner : Ms. S. Vishnupriya
(in both WPs)
For Respondent : Mr. C. Harsharaj,
(in both WPs) Special Government Pleader
COMMON ORDER
Both these Writ Petitions are being disposed of by way of this common order at the time of admission with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent who takes notice on behalf of the Respondent. 2/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2025 01:27:14 pm ) W.P. Nos. 36190 & 36203 of 2025
2. In these Writ Petitions, the Petitioner has challenged the following orders:-
W.P. Nos. Impugned Order dated Orders Passed under Section 36190 of 2025 25.02.2025 73 of CGST Act 36203 of 2025 26.08.2025 161 of CGST Act
3. In these Writ Petitions, the Petitioner is challenging the respective orders passed under Section 73 and 161 of the respective GST Enactments for the tax period between April 2020 - March 2021. The Petitioner has not replied to the Show Cause Notice in DRC-01 dated 25.11.2024 and thus, has suffered impugned Assessment Order dated 25.02.2025 for the aforesaid tax period.
4. Instead of approaching this Court of filing an appeal before the Appellate Commissioner, the Petitioner filed an application under Section 161 of the respective GST Enactments for rectification of the aforesaid order dated 25.02.2025 which has now been rejected vide second mentioned impugned order dated 26.08.2025. Hence, the Petitioner is before this Court challenging both the impugned orders as detailed above.
5. Learned counsel for the Petitioner submits that the Petitioner has a 3/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2025 01:27:14 pm ) W.P. Nos. 36190 & 36203 of 2025 fair case to succeed and therefore, undertakes to deposit 10% of the disputed tax.
6. Learned Special Government Pleader for the Respondent on the other hand would submit that the application filed under Section 161 of the respective GST Enactments was merely to prolong the litigation and therefore, the Writ Petitions should be dismissed as the Petitioner has slept over the rights by not filing an appeal before the Appellate Commissioner or approaching this Court at an earlier point of time.
7. Having considered the submissions made by the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent, I am of the view that the rejection of the application filed under Section 161 of the respective GST Enactments vide order dated 26.08.2025 impugned in W.P. No.36203 of 2025 cannot be found fault with, as the order impugned in the other writ petition dated 25.02.2025 is a detailed order and does not warrant invocation of the jurisdiction of the Respondent under Section 161 of the respective GST Enactments. 4/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2025 01:27:14 pm ) W.P. Nos. 36190 & 36203 of 2025
8. Considering the fact that the Petitioner has not replied to the Show Cause Notice in DRC-01 dated 25.11.2024, this Court is inclined to follow the necessary view taken by remitting the case back to the Respondent to pass a fresh order in response to the notice in DRC-01 dated 25.11.2024 as expeditiously as possible, provided the Petitioner deposits 25% of the disputed tax in cash and also file a reply to the Show Cause Notice in DRC- 01 dated 25.11.2024 by treating the impugned Assessment Order dated 25.02.2025 as addendum to the Show Cause Notice dated 25.11.2024 within a period of 30 days from the date of receipt of copy of this order.
9. The Respondent shall proceed to pass a fresh order subject to the Petitioner complying with the stipulated conditions. In case, the Petitioner fails to comply with any of the stipulated conditions, the Respondent is at liberty to proceed against the Petitioner in the manner known to law as if these Writ Petitions were dismissed in limine today. 5/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2025 01:27:14 pm ) W.P. Nos. 36190 & 36203 of 2025
10. Accordingly, these Writ Petitions are disposed of. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.
22.09.2025 Index : Yes/No Neutral Citation :Yes/No AT To
1.The Deputy State Tax Officer-1, Nandambakkam Assessment Circle, Station: No.571, Integrated Commercial Taxes and Registration Department, (South Tower), Room No.308, 3rd Floor, Nandanam, Chennai – 35.
2.The Deputy State Tax Officer-1, Nandambakkam Assessment Circle, Station: No.571, Integrated Commercial Taxes and Registration Department, (South Tower), Room No.351, 3rd Floor, Nandanam, Chennai – 35.
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AT W.P. Nos. 36190 and 36203 of 2025 and W.M.P. Nos. 40440, 40441, 40460 & 40462 of 2025 22.09.2025 7/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 15/10/2025 01:27:14 pm )