Tvl Victory Steel Corporation v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.4750, 4751, 4752, 4754, 4755 and 4756 of 2026 and W.M.P.Nos.5283, 5284, 5285, 5286, 5287, 5288, 5290, 5291, 5292, 5293, 5294 and 5295 of 2026 Tvl.Victory Steel Corporation, Represented by its Proprietor, Mohamed Yousuf.

... Petitioner in all W.Ps.

Vs. The State Tax Officer, (Inspection – VI), Cuddalore, Office of the Joint Commissioner (ST), (Intelligence), Cuddalore, No.1, Vallalar Nagar, Manjakuppam, Cuddalore – 607 001. ... Respondent in all W.Ps. Prayer in W.P.No.4750 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD3310251551023 dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2019-20 dated 15.10.2025 for the tax period Apr 2019 – Mar 2020 and quash the same. Prayer in W.P.No.4751 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD331025155754I dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2020-21 dated 15.10.2025 for the tax period Apr 2020 – Mar 2021 and quash the same. Prayer in W.P.No.4752 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD3310251565898 dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2021-22 dated 15.10.2025 for the tax period Apr 2021 – Mar 2022 and quash the same. Prayer in W.P.No.4754 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD3310251569395 dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2022-23 dated 15.10.2025 for the tax period Apr 2022 – Mar 2023 and quash the same. Prayer in W.P.No.4755 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD331025158273P dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2024-25 dated 15.10.2025 for the tax period Apr 2024 – Mar 2025 and quash the same. Prayer in W.P.No.4756 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the Respondent herein in his proceeding in Form GST DRC – 07 with Reference No.ZD3310251578677 dated 15.10.2025 issued along with detailed order in Reference No.33BFPPM0308N1ZA/2023-24 dated 15.10.2025 for the tax period Apr 2023 – Mar 2024 and quash the same.

For Petitioner : Mr.B.Syed Abdul Wakeel (in all W.Ps) For Respondent : Mr.TNC.Kaushik (in all W.Ps) Additional Government Pleader COMMON ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

¶2By this common order, these Writ Petitions are being 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 Respondent.

¶3In these Writ Petitions, the Petitioner has challenged the respective impugned Assessment Orders all dated 15.10.2025 passed by the Respondent for the respective Tax Periods as detailed below:- Sl.No W.P.Nos Tax Period Date

of Impugned Orders W.P.No.4750 of 2026 2019-2020

15.10.2025 W.P.no.4751 of 2026 2020-2021

15.10.2025 W.P.No.4752 of 2026 2021-2022

15.10.2025 W.P.No.4754 of 2026 2022-2023

15.10.2025 W.P.No.4755 of 2026 2024-2025

15.10.2025 W.P.No.4756 of 2026 2023-2024

15.10.2025

¶4The aforesaid impugned Assessment orders were preceded by the respective Show Cause Notices in Form GST DRC – 01 all dated

29.07.2025 which were responded by the Petitioner by filing respective replies.

¶5If at all, the Petitioner concerns for pre-deposit of 10% of the disputed tax confirmed vide each of the respective impugned orders, these cases are remitted back to the Respondent to pass a fresh order on merits following the consistent view taken by this Court under similar circumstances.

¶6If the Petitioner intends to assail the respective impugned orders on merits, the Petitioner would otherwise be compelled to file appeals before the Appellate Authority, which would be unnecessary in the present circumstances.

¶7Therefore, there is no merits in these Writ Petitions. Thus, these Writ Petitions are dismissed with liberty to challenge the respective impugned Assessment orders on merits before the Appellate Authority.

¶8These Writ Petitions stand dismissed with the above liberty. No costs. Connected Writ Miscellaneous Petitions are closed.

18.02.2026 jas To: The State Tax Officer, (Inspection – VI), Cuddalore, Office of the Joint Commissioner (ST), (Intelligence), Cuddalore, No.1, Vallalar Nagar, Manjakuppam, Cuddalore – 607 001. W.P.Nos.4750oofo2026oetc.,obatch C.SARAVANAN,oJ. jas oW.P.Nos.4750,o4751,o4752,o4754,o4755oando4756oofo2026 and oW.M.P.Nos.5283,o5284,o5285,o5286,o5287,o5288,o5290,o5291,o5292,o5293,o 5294oando5295oofo2026

18.02.2026