High Court · 2025

WP No. 47019 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 08-12-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 47019 of 2025ANDWMP NO. 52594 OF 2025,WP NO. 47063 OF 2025,WMP NO. 52534 OF 2025,WMP NO. 52591 OF 2025,WMP NO. 52539 OF 2025,WP NO. 47065 OF 2025,WMP NO. 52533 OF 2025,WMP NO. 52540 OF 2025,WMP NO. 52599 OF 2025,WMP NO. 52600 OF 2025,WP NO. 47025 OF 2025 WP No. 47021 of 2025 AND WMP NO. 52536 OF 2025,WMP NO. 52537 OF 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STCentral II Assessment circle, Tiruppur district, TiruppurRespondent(s)WMP No. 52594 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STCentral II Assessment Circle, Tiruppur Distrct, TiruppurRespondent(s)WP No. 47063 of 20251. M/s. Sydney Apparels https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025Rep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STCentral II Assessment Circle, Tiruppur Distrct, TiruppurRespondent(s)WMP No. 52534 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STRespondent(s)WMP No. 52591 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STCentral II Assessment Circle, Tiruppur Distrct, TiruppurRespondent(s)WMP No. 52539 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s) https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025Vs1. The Assistant CommissionerRespondent(s)WP No. 47065 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STRespondent(s)WMP No. 52533 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STRespondent(s)WMP No. 52540 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant CommissionerRespondent(s)WMP No. 52599 of 2025 https://www.mhc.tn.gov.in/judis WP No. 47019 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STRespondent(s)WMP No. 52600 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant Commissioner STRespondent(s)WP No. 47025 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The Assistant CommissionerRespondent(s)1. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs https://www.mhc.tn.gov.in/judis WP No. 47019 of 20251. The State Tax officerCentral II Assessment circle, Tiruppur district, TiruppurRespondent(s)WMP No. 52536 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The State Tax officerRespondent(s)WMP No. 52537 of 20251. M/s. Sydney ApparelsRep. by its Partner R. Velmurugan SF.No. 572, NA,Kuttai Thottam Sirupuluvapatti, Post,Tiruppur 641 603Petitioner(s)Vs1. The State Tax officerRespondent(s)WP No. 47019 of 2025PRAYERcalling for the orders of the respondent in Form DRC-07 with reference no. ZD330824301198H dated 31.08.2024 passed under Section 73 of the TNGST Act, 2017 pertaining to the financial year 2019-20 and quash the same as illegal, devoid of merits and in violation of principles of natural justice and passWMP No. 52594 of 2025PRAYERto stay all further proceedings pursuant to the impugned in Form DRC-07 with reference no. ZD3302251121229 dated 12.02.2025 passed by the respondnet pending disposal of the writ petition https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025WP No. 47063 of 2025PRAYERcalling for the orders of the respondent in Form DRC-07 with reference no. ZD3302251121229 dated 12.02.2025 passed under Section 73 of the TNGST Act, 2017 pertaining to the financial year 2020-21 and quash the same as illegal, devoid of merits and in violation of principles of natural justice and pass such further or other orders as this Honble Court may deem fit and proper in the above facts and circumstances of the case and thus render justice and for other relieves.WMP No. 52534 of 2025PRAYERto stay all further proceedings pursuant to the impugned order in Form DRC-07 with reference no. ZD330824301198H dated 31.08.2024 passed by the respondent pending disposal of the writ petitionWMP No. 52591 of 2025PRAYERTo dispense with the production of the certified copy of the impugned order in Form Form DRC-07 with reference no. ZD3302251121229 dated 12.02.2025 issued by the respondnet for time beingWMP No. 52539 of 2025PRAYERto dispense with the production of the certified copy of the impugned order in Form DRC-07 with reference no.ZD330824282440G dated 29.08.2024 issued by the respondent for time beingWP No. 47065 of 2025PRAYERcalling for the orders of the respondent in Form DRC-07 with reference no. ZD330225223646L dated 21.02.2025 passed under Section 73 of the TNGST Act, 2017 pertaining to the financial year 2020-21 and quash the same as illegal, devoid of merits and in violation of principles of natural justice and pass such further or other orders as this Honble Court may deem fit and proper in the above facts and circumstances of the case and thus render justice and for other relieves.WMP No. 52533 of 2025PRAYERto dispense with the production of the certified copy of the impugned order in Form DRC-07 with reference no. ZD330824301198H dated 31.08.2024 issued by the respondent for time beingWMP No. 52540 of 2025 https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025PRAYERto stay all further proceedings pursuant to the impugned order in Form DRC-07 with reference no. ZD330824282440G dated 29.08.2024 passed by the respondent pending disposal of the writ petitionWMP No. 52599 of 2025PRAYERTo dispense with the production of the certified copy of the impugned order in Form DRC-07 with reference no. ZD330225223646L dated 21.02.2025 issued by the respondent, for time beingWMP No. 52600 of 2025PRAYERTo stay all further proceedings pursuant to the impugned order in Form DRC-07 with reference no. ZD330225223646L dated 21.02.2025 passed by the respondent, pending disposal of the writ petitionWP No. 47025 of 2025PRAYERcalling for the orders of the respondent in Form DRC-07 with reference no. ZD330824282440G dated 29.08.2024 passed under Section 73 of the TNGST Act, 2017 pertaining to the financial year 2019-20 and quash the same as illegal, devoid of merits and in violation of principles of natural justice and pass orders WP No. 47021 of 2025PRAYERcalling for the orders of the respondent in Form DRC-07 with reference no. ZD330824204982C dated 21.08.2024 passed under Section 73 of the TNGST Act, 2017 pertaining to the financial year 2019-20 and quash the same as illegal, devoid of merits and in violation of principles of natural justice and passIn All W.P’sFor Petitioner(s):M. Varun PandianG.Ajay RajU.ShanmathiFor Respondent: Mr.T. N.C. KaushikCOMMON ORDER MrT. N.C. Kaushik, learned Government Advocate takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 47019 of 20252.All the above writ petitions are disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondents.3. In these writ petitions, the petitioners have challenged the respective orders as detailed below:S.No.Writ PetitionAssessment order ChallengedTax PeriodTotal TaxIssues1WP No. 47019/2025Order dated 31.08.20242019-20Rs.65,16,679/-Excess claim of ITC and Non-generation of 3-way for inward and outward supplies2Wp.No.47021/2025Order dated 21.08.20242019-20Rs.3,58,949/-Difference between GSTR-2A and GSTReB3Wp No. 47025/2025Order dated 29.08.20242019-20Rs.15,81,951/-Under Declaration of Tax Liability in Annual Returns in GSTR-094WP No. 47063/2025Order dated 12.02.20252020-21Rs.3,77,752/-Under declaration of Tax liability in annual rturns in Form GSTR-095WP.No.47065/2025Order dated 21.02.20252020-21Rs.10,13,389/-Under declaration of Tax liability in annual returns in Form GSTR-09 4. The learned counsel for the petitioner submits that the petitioner is willing to deposit the amounts as a condition for de novo proceedings, as the learned counsel for the petitioner failed to reply to the respective Show Cause Notices that preceded the impugned orders.5. Recording the above submission and following the consistent view taken under similar circumstances, the impugned orders are quashed and the cases are remitted back to the concerned respondents subject to the petitioner https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025depositing the following amounts within a period of thirty (30) days from the date of receipt of a copy of this order.S.NoWrit PetitionAssessment order ChallengedTax PeriodTotal TaxAmount to be paid 1WP No. 47019/2025Order dated 31.08.20242019-20Rs.65,16,679/- 50% of the disputed tax2Wp.No.47021/2025Order dated 21.08.20242019-20Rs.3,58,949/-50% of the disputed tax3Wp No. 47025/2025Order dated 29.08.20242019-20Rs.15,81,951/-50% of the disputed tax4WP No. 47063/2025Order dated 12.02.20252020-21Rs.3,77,752/-25% of the disputed tax5WP.No.47065/2025Order dated 21.02.20252020-21Rs.10,13,389/-25% of the disputed tax6. The Petitioner shall also file a reply to the Show Cause Notice in DRC-01 issued for the respective tax periods together with requisite documents to substantiate the case by treating the respective impugned assessment Order as an addendum to the Show Cause Notices in Drc-01 dated 31.05.2024. 7. In case the petitioner complies with the above stipulated conditions, the 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 thereafter, after hearing the Petitioner. Subject to petitioner depositing the aforesaid amount as ordered above, bank attachment if any shall stand raised/vacated. https://www.mhc.tn.gov.in/judis WP No. 47019 of 20258. In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if these Writ Petitions were dismissed in limine today. 9. With these directions, these Writ Petitions stand disposed of. Consequently, connected miscellaneous petitions are closed. No costs.08.12.2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Nosmn https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025To1.The Assistant Commissioner STCentral II Assessment circle, Tiruppur district, TiruppurTo1.The Assistant Commissioner ST https://www.mhc.tn.gov.in/judis WP No. 47019 of 2025C.SARAVANAN J.smnWP No. 47019 of 2025ANDWMP NO. 52594 OF 2025,WP NO. 47063 OF 2025,WMP NO. 52534 OF 2025,WMP NO. 52591 OF 2025,WMP NO. 52539 OF 2025,WP NO. 47065 OF 2025,WMP NO. 52533 OF 2025,WMP NO. 52540 OF 2025,WMP NO. 52599 OF 2025,WMP NO. 52600 OF 2025,WP NO. 47025 OF 2025 WP No. 47021 of 2025 AND WMP NO. 52536 OF 2025,WMP NO. 52537 OF 202508-12-2025