Intovas Engineering Private Limited v. The State Tax Officer(Fac)

ORDER An order dated 22.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents 1 and 2.

¶3On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

¶4Learned counsel for the petitioner submits that the entire demand under the impugned order was discharged. She refers to paragraph 7 of the affidavit and to payments made thereafter. She seeks an opportunity to contest the matter with regard to the imposition of penalty and with regard to the issue pertaining to ineligible ITC.

¶5Subject to verifying and confirming that the entire demand under the impugned order was recovered, the impugned order is partly set aside with regard to the claim of ineligible ITC and with regard to the imposition of Page5 of 8 penalty on the other issues. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued in relation to imposition of penalty and ineligible ITC within three months from the date of confirming the above mentioned recovery. In view of the assessment order being set aside, the bank attachments made pursuant thereto stand raised.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 08-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The State Tax officer(FAC) Nanganallur Assessment circle NO.224, 2nd floor Integrated commercial and Registration Building Nandanam chennai-600 035

¶2The Assistant Commissioner ST Nanganallur Assessment Circle, No.225, 2nd Floor,Integrated Building for both Registration and Commercial Tax DepartmentNandanam, Chennai - 600 035 Page6 of 8

¶3The Zonal Manager Bank of India, Chennai Zonal Office, General Operation Department,No.9 Errabalu Street, Chennai-600 001.

¶4The Principal Officer Karur Vysya Bank ltd.,No.20, Erode Road, Vadivel Nagar, L.N.S.,Karur-639002.

¶5The Zonal Manager ICICI Bank P.B.No.1610,Dare House Annexe 44, Moore st, Parrys corner George Town chennai-600 001

¶6The Zonal Manager Kotak Mahindra Bank,Ground Floor, CAPITALE, Door No. 554/555/1,A-Wing,Anna Salai, Thiru Vi Ka Kudiyiruppu,Teynampet, Chennai, 600018.

¶7The Zonal Manager Canara Bank, Circle Office Building, 8th Floor No524, Anna Salai, Teynampet, Chennai-600018.

¶8The Zonal Manager Union Bank of India, 139, 3rd Floor, Prakasam Road,Broadway, Chennai-600001

¶9The Chief Manager Karnataka Bank, Regional Office, No 324, Old No.171, First Floor, Thambu Chetty street, Chennai 600001.

10.The Zonal Manager HDFC Bank, No 759, ITC Centre, Anna Salai, opposite TVS, Anna Salai, Chennai, 600002.

11.The Zonal Manager Central Bank of India,No.48/49, Montieth Road, Egmore, Chennai-600 008. Page7 of 8

12.The Zonal Manager Punjab National Bank, PNB Towers, No.46-49, 4th 5th Floor, RH Road, Royapettah, Chennai-600014.

13.The Zonal Manager SBI, Rajaji Rd, Mannadi, Chennai Port Trust, Chennai, Tamil Nadu 600001.

14.The Zonal Manager Indian Bank, Zonal Office Chennai SOUTH,55 Ethiraj Salai, Egmore, Chennai-600008.

15.The Zonal Manager Indian Overseas Bank,Chennai South Zone office, 763 Anna Salal, Chennai-600002.

16.The Zonal Manager Axis Bank South Zonal Office SZO, 82, Aalim Centre, Dr. Radhakrishnan Salai, Mylapore, Chennai 600 004.

17.The Zonal Manager The City Union Bank, South Chennai Zonal Office, 1st Avenue,Anna Nagar East, Chennai-600102.

18.The Zonal Manager Baroda Pride, New No. 41, 3rd Floor,Luz Church Road, Mylapore,Chennai, Tamil Nadu 600004. Page8 of 8

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.26080, 26081 & 26082 of 2026 08-07-2026

Page1 of 8 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.26080, 26081 & 26082 of 2026 Intovas Engineering Private Limited (Rep by its Director Mr.Dahanasakeran Mohan) Second Floor, No.9, Intovas Engineering, Sabthagiri Street, Puzhudhivakkam, Chennai - 600091 ..Petitioner(s) Vs 1. The State Tax officer(FAC) Nanganallur Assessment circle No.224, 2nd floor, Integrated commercial and Registration Building, Nandanam chennai-600 035 2. The Assistant Commissioner ST Nanganallur Assessment Circle, No.225, 2nd Floor,Integrated Building for both Registration and Commercial Tax DepartmentNandanam, Chennai - 600 035 3. The Zonal Manager Bank of India, Chennai Zonal Office, General Operation Department,No.9 Errabalu Street, Chennai- 600 001. 4. The Principal Officer Karur Vysya Bank ltd.,No.20, Erode Road, Vadivel Nagar, L.N.S.,Karur-639002. 5. The Zonal Manager,ICICI Bank,P.B.No. 1610, Dare House, Annexe 44, Moore St, Parrys Corner, George Town, Chennai, 600001. Page2 of 8 6. The Zonal Manager Kotak Mahindra Bank,Ground Floor, CAPITALE, Door No. 554/555/1,A-Wing,Anna Salai, Thiru Vi Ka Kudiyiruppu,Teynampet, Chennai, 600018. 7. The Zonal Manager Canara Bank, Circle Office Building, 8th Floor No524, Anna Salai, Teynampet, Chennai-600018. 8. The Zonal Manager Union Bank of India, 139, 3rd Floor, Prakasam Road,Broadway, Chennai- 600001 9. The Chief Manager Karnataka Bank, Regional Office, No 324, Old No.171, First Floor, Thambu Chetty street, Chennai 600001. 10.The Zonal Manager HDFC Bank, No 759, ITC Centre, Anna Salai, opposite TVS, Anna Salai, Chennai, 600002. 11.The Zonal Manager Central Bank of India,No.48/49, Montieth Road, Egmore, Chennai- 600 008. 12.The Zonal Manager Punjab National Bank, PNB Towers, No.46-49, 4th 5th Floor, RH Road, Royapettah, Chennai- 600014. 13.The Zonal Manager SBI, Rajaji Rd, Mannadi, Chennai Port Trust, Chennai, Tamil Nadu 600001. 14.The Zonal Manager Indian Bank, Zonal Office Chennai SOUTH,55 Ethiraj Salai, Egmore, Chennai- 600008. Page3 of 8 15.The Zonal Manager Indian Overseas Bank,Chennai South Zone office, 763 Anna Salal, Chennai- 600002. 16.The Zonal Manager Axis Bank South Zonal Office SZO, 82, Aalim Centre, Dr. Radhakrishnan Salai, Mylapore, Chennai 600 004. 17.The Zonal Manager The City Union Bank, South Chennai Zonal Office, 1st Avenue,Anna Nagar East, Chennai- 600102. 18.The Zonal Manager Baroda Pride, New No. 41, 3rd Floor,Luz Church Road, Mylapore,Chennai, Tamil Nadu 600004. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of the 1st Respondent herein in his proceeding in FORM GST DRC 07 with Reference No. ZD331125397212M along with detailed order in GST/33AADCI6557Q2ZY/2021-22 both dated 22.11.2025 for the tax period APR 2021 - MAR 2022 and quash the same. For Petitioner(s): Ms.S. Vishnupriya For Respondent(s): Ms. Amirta Poonkodi Dinakaran, Government Counsel (Tax) for R1 & R2 ********** Page4 of 8