Madras High Court · 2025

W.P.Nos.39876, 39880 & 39886 of 2025 Chennai – 600 031.2. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai – 600 031.3. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5th Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... Respondents in all W.PsW.P.No.398 80 of 2025 ASFA Technologies & BPO Private LimitedRep. by its Director, Mr.P.V.Ashok Kumar,Flat No.406, IV Floor, Block A,Shivalaya Buildings, Ethiraj Salai,Egmore, Chennai – 600008. ... Petitioner in all W.Ps Vs.2/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 20251. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai, Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai – 600 031.2. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5th Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... Respondents in all W.PsW.P.No.398 86 of 2025 ASFA Technologies & BPO Private LimitedRep. by its Director, Mr.P.V.Ashok Kumar,Flat No.406, IV Floor, Block A,Shivalaya Buildings, Ethiraj Salai,Egmore, Chennai – 600008. ... Petitioner in all W.Ps Vs.1. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai,3/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025 Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai – 600 031.3. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5th Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003. ... Respondents in all W.PsPrayer in W.P.No.398 76 of 2025: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331123107684R dated 18.11.2023 passed by the 1st respondent and the urgent notice dated 03.09.2025 issued by the 2nd respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 3rd respondent to the tenants of the petitioner company and to quash the same and to direct the 2nd respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC – HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, Opposite TVS, Anna Salai, Chennai – 600002.Prayer in W.P.No.398 80 of 2025: Writ Petitions filed under Article 226 of 4/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331024186176J dated 24.10.2024 passed by the 1st respondent and the urgent notice dated 03.09.2025 issued by the 1st respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 2nd respondent to the tenants of the petitioner company and to quash the same and to direct the 1st respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC – HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, Opposite TVS, Anna Salai, Chennai – 600002.Prayer in W.P.No.398 86 of 2025: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, calling for the records relating to order in Reference No.ZD331222091088K dated 23.12.2022 passed by the 1st respondent and the urgent notice dated 03.09.2025 issued by the 1st respondent and the consequential DRC-13 notices dated 18.09.2025 under Section 79(1)(c) of the TNGST/CGST Act, 2017 issued by the 2nd respondent to the tenants of the petitioner company and to quash the same and to direct the 1st respondent to defreeze the Bank Account of the petitioner with Current Account No.00042000028082, IFSC – HDFC0000004 (PAN-AADCA1212C), HDFC Bank, No.759, ITC Centre, 5/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025Opposite TVS, Anna Salai, Chennai – 600002. For Petitioner : M/s.Y.Kavitha in both W.Ps For Respondents : Mr.V.Prashanth Kiran in both W.Ps Government AdvocateCOMMON ORDERMr.V.Prashanth Kiran, learned Government Advocate, takes notice for the respondents.2. By this Common Order, all these writ petitions are being disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Government Advocate for the respondents. 3. In these Writ Petitions, the petitioner has challenged the respective impugned orders as detailed below:6/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025S.No.Writ Petition No.Date of impugned OrderDate of Show Cause NoticeAssessment Year1.39876 of 202518.11.202322.09.2023Jul 2017 – Mar 20182.39880 of 202524.10.202412.07.2022Apr 2020 – Mar 20213.39886 of 202523.12.202207.07.2022Apr 2018 – Mar 20194. The case of the petitioner is that the impugned orders resulted in a duplication of demand, as that demand is already covered by the respective orders as detailed below:Sl. No.Writ Petition No.Financial YearDate of Demand OrderTaxCGST / SGSTInterest CGSTSGSTTotalDemandNature1.W.P.No.39876/20252017 to 201805.10.2023-nil-31,94731,94763,894OriginalDO2017 to 201818.11.2023-nil-31,94731,94763,894DuplicateDO underchallenge2.W.P.No.39886/20252018 to 201928.10.2022-nil-5,66,2825,66,28211,32,564OriginalDO2018 to 201923.12.2022-nil-5,66,2825,66,28211,32,564DuplicateDO underchallenge3.W.P.No.39880/20252020 to 202128.10.2022-nil-66,21966,2191,32,438OriginalDO2020 to 202124.10.2024-nil-66,21966,2191,32,438DuplicateDO underchallenge7/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025(Impugned Orders dated 18.11.2024, 23.12.2022 and 24.10.2024)5. A reading of the above table indicates that there is a duplication of the demand insofar as the interest that has been confirmed against the petitioner. This is confirmed by the learned Government Advocate for the respondent.6. Since an ex parte order has been passed, these cases are remitted back to the 1st respondent to pass a fresh order, subject to the petitioner depositing 100% of the disputed interest covered by the impugned Orders dated 18.11.2023 and 23.12.2022, and covered by the impugned Order dated 24.10.2024 in cash from the Petitioner's Electronic Cash Register, within a period of thirty (30) days from the date of receipt of a copy of this order.7. Within such time, the petitioner shall also file a reply to the 8/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025respective show cause notices together with requisite documents to substantiate the case by treating the respective impugned orders as an addendum to the respective show cause notices.8. Subject to the petitioner complying with the above stipulations, the 1st respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply / pre-deposit.9. It is needless to state that, before passing any such order, the petitioner shall be heard. 10. It is made clear that bank attachment shall be lifted subject to the deposit of 100% of the disputed interest as ordered above and no other amount is in arrears barring the amount demanded under the respective impugned orders.9/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 202511. In case the petitioner fails to comply with any of the stipulations, the 1st respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if these writ petitions were dismissed in limine today. 12. With the above directions, these Writ Petitions stand disposed of. Consequently, connected miscellaneous petitions are closed. No costs.27.10.2025rajaNeutral Citation : Yes / NoTo1. The Assistant Commissioner (ST), Egmore Assessment Circle, No.88, Mayor Ramanathan Salai,10/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025 Taluk Office Building, 2nd Floor, Spur Tank Road, Chetpet, Chennai – 600 031.2. The Deputy Commissioner (ST), North III, Integrated Commercial Taxes Building, Room No.518, 5th Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003.11/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025C.SARAVANAN, J.raja12/6 https://www.mhc.tn.gov.in/judis W.P.Nos.39876, 39880 & 39886 of 2025W.P.Nos.39 876, 39880 & 39886 of 2025 27.10.2025(2/2)13/6