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Madras High Court

Gmr Chennai Outer Ring Road Private ... vs The State Tax Officer, on 1 April, 2026

Author: C.Saravanan

Bench: C. Saravanan

                                                                             WP No. 12574 of 2026


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS
                                              DATED: 01-04-2026
                                                   CORAM
                                    THE HON'BLE MR JUSTICE C. SARAVANAN
                                            WP No. 12574 of 2026
                                                    AND
                            WMP NO. 13725 OF 2026,WMP NO. 13727 OF 2026
                GMR Chennai Outer Ring Road Private Limited,
                Having its Regd.Office at-25/1,Skip House,
                Museum Road,Bengaluru-560 025.
                And Office at.
                ORR Phase I, Administrative Block, Km 21.300
                Outer Ring Road, Thookanampattu,
                Thiruvallur, Tamil Nadu- 602 123.
                Rep by their Authorised Representative Mr.Arun
                Kumar Chaudhary
                                                                    ..Petitioner(s)
                                                     Vs
                1. The State Tax Officer,
                   Sriperumbudur Assessment Circle,
                   Room No.12,At No.4/109,Ground Floor,
                   Bangalore Chennai Highway,Vardarajapuram,
                   Integrated Commercial Taxes Building,
                   Nazrethpet,Chennai-600 123
                2. State of Tamil Nadu
                   Through the secretary,Highways and Minor Ports
                   Department,Secretariat, Fort St. George,
                   Chennai- 600 009                                    ..Respondent(s)



                PRAYER in WP No. 12574 of 2026;Writ Petition is 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 GSTIN. 33AADCG5078L1ZD/2018-
                19 dated 19.12.2025, issued by the 1st Respondent and quash the same.

                PRAYER in WP No.13727 of 2026: Writ Miscellaneous Petition is filed under
                Article 226 of the Constitution of India for issuance of a Writ of Certiorari to
                stay the operation and all further proceedings pursuant to the impugned order in

                                                                                     __________
                                                                                      Page1 of 4
https://www.mhc.tn.gov.in/judis
                                                                                  WP No. 12574 of 2026


                GSTIN. 33AADCG5078L1ZD/2018-19 dated 19.12.2025, issued by the 1st
                Respondent pending disposal of the above Writ Petition.
                       For Petitioner(s):         Mr.Sathish Parasaran,
                                                  Senior Counsel
                                                  for M/s.GAUTAM S.RAMAN
                       For Respondent(s):         Mr.C.Harsharaj, Spl, GP

                                                       ORDER

Heard the learned Counsel for the Petitioner and the learned Special Government Pleader for the Respondents.

2. The Petitioner appears to have made out a prima facie case for grant of interim relief as prayed for, as proceedings were initiated earlier and closed/dropped.

3. Considering the same, there shall be an order of interim stay of the respective impugned orders for a period of four weeks.

4. In the meanwhile, the Respondents are directed to file a counter.

5. List this case on 29.04.2026, along with WP.No.19355 of 2023 wherein the petitioner has challenged the Show Cause Notice dated 28.04.2023 issued by the Central Authority.

Neutral Citation 01-04-2026 GV __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 12574 of 2026 To

1. The State Tax Officer, Sriperumbudur Assessment Circle, Room No.12,At No.4/109,Ground Floor, Bangalore Chennai Highway,Vardarajapuram, Integrated Commercial Taxes Building, Nazrethpet,Chennai-600 123

2. State of Tamil Nadu Through the secretary,Highways and Minor Ports Department,Secretariat, Fort St. George, Chennai- 600 009 __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 12574 of 2026 C.SARAVANAN J.

GV WP No. 12574 of 2026 AND WMP NO. 13725 OF 2026,WMP NO. 13727 OF 2026 01-04-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis