Arun Properties and Developers Represented by Its Proprietrix M Saraswathi v. The State Tax Officer

ORDER Heard Mr.P.V.Sudakar, the learned counsel for the petitioner and Mrs.K.Vasanthamala, learned Government Advocate 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.

¶3In this writ petition, the petitioner had challenged the impugned order dated 17.02.2025, whereby the proposal containing the Show Cause Notice in DRC - 01 dated 27.05.2024 was dropped. However, an alternative demand has been confirmed based on the information that was produced by the petitioner for dropping the demand proposed in the said Show Cause Notice.

¶4The proper method for the respondent would have been to issue a proper supplementary notice to the petitioner before proposing to confirm the demand on account of the difference found in the material purchased as per the trading account.

¶5Considering the same, the impugned order is quashed and case is remitted back to the respondent to pass a fresh order by treating the impugned Page3 of 4 order dated 17.02.2025 as a Show Cause Notice subject to the petitioner filing a reply to the same together with requisite documents to substantiate the case by treating the impugned Order dated 17.02.2025 as a Show Cause Notice.

¶6In 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. 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.

¶7In 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.

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

¶9This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24-02-2026 BKN Page4 of 4

C.SARAVANAN, J. BKN To: The State Tax Officer Saligramam Assessment Circle, No 46, 3rd Floor, Room No 310 Bishop Garden, Mylapore Taluk office Building, Greenways Road, Chennai 600 028 24-02-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-02-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P. Nos.7487 & 7488 of 2026 Arun Properties And Developers Represented By Its Proprietrix M Saraswathi Represented by its proprietrix M. Saraswathi, No 11 Elango Nagar 3rd street Virugambakkam, Chennai 600 092 ..Petitioner(s) Vs The State Tax Officer Saligramam Assessment Circle, No 46, 3rd Floor, Room No 310 Bishop Garden, Mylapore Taluk office Building, Greenways Road, Chennai 600 028 ..Respondent(s) Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari calling for the records of the respondent in his proceedings in GSTIN - 33HBQPS5058Q1ZI/2020-21, dated 17.02.2025 and the consequential rejection order of the respondent in GSTIN - 33HBQPS5058Q1ZI/2020-21, dated 10.07.2025, quash the same. For Petitioner(s): Mr. P.V.Sudakar For Respondent(s): Mrs.K.Vasanthamala, Government Advocate Page2 of 4