Tvl Sri Balaji Green Power Energy v. The Commercial Tax Officer (The State Tax Officer)

ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

¶3The Petitioner is before this Court against the impugned order dated

26.12.2025, whereby, proposal in Show Cause Notice dated 23.09.2025 issued for the tax period 2021-2022 has been confirmed. In response to the aforesaid Notice, the Petitioner had replied by a reply dated 15.10.2025.

¶4The challenge to the impugned order is that the aforesaid notice proposal was confined to Rs.56,07,434/- as detailed below:- Page3 of 8 The total tax payable on account of these deficiencies is arrived as follows:- S.No Description SGST CGST IGST CESS Total Credit notes issued (GSTR-09 Table 41 of 2021-22) 5,00,188 5,00,188 28,03,717 5% of Table 5 of GSTR-9 (5D+5E+5F) 23,03,529 23,03,529 28,03,717 Total Tax due 28,03,717 28,03,717 56,07,434 Penalty (Sl.No.3) 2,80,372 2,80,372 5,60,743

¶5However, the Respondent had confirmed the demand of Rs.1,38,41,980/- vide impugned order which is contrary to section 75(7) of the respective GST enactments. Summary of the revenue abstract reads as under:- S.No Description SGST CGST IGST CESS Total Total tax due in (under declaration of output tax) + (Excess claim of ITC) above 6920990 6920990 13841980 Interest 5283465 5283465 10566930 Penalty

on amount in S.No.1 692099 692099 1384198 Late fee Total (1+2+3+4) 12896554 12896554 25793108 Page4 of 8

¶6It is noticed that in the Notice in Form GST DRC – 01 dated

23.09.2025, the Petitioner was called upon to furnish supporting documents for claim of exemption on the following turnover:-S.No Description Turnover Reported Table 5 of GSTR-9 (5D+5E+5F) 92141145.04 Table 7 of GSTR-9C (7B) 92141145.04 Table 8 of GSTR – 1 70022175.00 Table 3.1 of GSTR-3B (3.1(c)+3.1(e)) 70022175.00 In response to which the Petitioner has replied as under:-

2.Nature of business:- In my primary business is trading of contract work and land sale is carried out without process. The trading whole purchase and sale of land sales business is exempted goods and contract work is GST taxable goods.

3.Sales as per GST-1 and GSTR-9 Reports: Particulars Taxable Sales GSTR-1 Exempted 7,00,22,175.00 Sales GSTR-9 Exempted 9,21,41,145.04 Difference Exempted value 2,21,18,970.04 Page5 of 8 The notice mentioned difference is we unfortunately Land Sales (Exempt) values are not add in GSTR-1 for the month of March-2022. So, we are filed in the exempted land sales values are added in GSTR-9 return. We have reconciliation for GSTR-9 return filed in FY-2021-2022 and Income Tax return files sales turnover for the GSTR-9 basis as on

31.03.2022. We have enclosed Land Sale document for your kind verification purpose.

¶7The confirmation of the demand in absence of a proper reply of the Petitioner cannot be interfered with.

¶8Considering the same, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 10% of the disputed tax confirmed vide impugned order of the disputed tax in cash or 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.

¶9Insofar as the defect No.1 pointed out in the aforesaid notice in Form GST DRC - 01 dated 23.09.2025, the Petitioner shall file a proper reply thereafter the Respondent shall proceed to pass order.

¶10Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 23.09.2025 together with requisite documents to substantiate the case by treating the impugned Order dated

26.12.2025 as an addendum to the Show Cause Notice dated 23.09.2025. Page6 of 8

¶11In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

¶12It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 10% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

¶13In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

¶14Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. Page7 of 8

¶15This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 23-02-2026 Index: Yes/No Speaking/Non-speaking order jas To The Commercial Tax Officer (The State Tax Officer), Udumalpet (South), 144B, Kanthasamy Complex, Kalpana Road, Udumalpet -642 126. WPoNo.o5807oofo2026 C.SARAVANAN,oJ. jas WPoNo.o5807oofo2026 and W.M.P.Nos.6322oando6325oofo2026 23-02-2026 Page8oofo8

Page1 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.6322 and 6325 of 2026 Tvl SRI BALAJI GREEN POWER ENERGY, GSTIN -33ACRFS7436F1ZS, Represented by its Partner Arulselvi Mahendran, 14, 11A, C.M. Tower, Rajendra Road, Near Railway station, Udumalpet, Tirupur-642 126. ..Petitioner(s) Vs The Commercial Tax Officer (The State Tax Officer), Udumalpet (South), 144B, Kanthasamy Complex, Kalpana Road, Udumalpet -642 126. ..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference No.ZD3312253874491/2021-2022 dated 26.12.2025 issued by the Respondent and quash the same. For Petitioner(s): Mr.G. Derrick Sam For Respondent(s): Mr.V. Prashanth Kiran, Govt Advocate Page2 of 8