Sri Srinivasa Traders v. Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.01.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.38725 of 2024 and W.M.P.Nos.41932 & 41933 of 2024 and W.P.No.38731 of 2024 and W.M.P.Nos.41939 & 41940 of 2024 and W.P.No.38736 of 2024 and W.M.P.Nos.41943 & 41944 of 2024 Sri Srinivasa Traders, Represented by its Proprietor Mr.G.Sivakumar, 155, Melpatti Road, Santhapet, Gudiyatham, Vellore 632 602. ... Petitioner in all cases

Vs.

¶1Deputy State Tax Officer Gudiyatham (West) Assessmnet Circle, Railway Station Road, Parasarampatti Village, Gudiyatham – 635 803.

¶2Deputy Commercial Tax Officer Gudiyatham (West), Gudiyatham, Vellore District.

¶3The State of Tamil Nadu, Represented by its Secretary to Government, Commercial Taxes & Religious Endowment Department, Fort St.George, Chennai – 600 005.

... Respondents in all cases Prayer in W.P.No.38725 of 2024: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records which culminated in Order dated 16.03.2024 for the Tax period 2017-18 and 2018-19 passed by the 1st Respondent and all actions taken pursuant thereto and quash the same and consequently pass an Order forbearing the 1st, 2nd, 3rd Respondents from initiating any proceedings under the CGST Act, 2017, TNGST Act, 2017 and the IGST Act, 2017 in respect of the subject matter covered under the Show Cause Notice No.08/2023/HPU dated 31.03.2023 issued by the Principal Commissioner of GST and Central Excise, Chennai Outer Commissionerate. Prayer in W.P.No.38731 of 2024:- Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records which culminated in Order dated 22.03.2024 for the Tax period 2021-22 passed by the 1st Respondent and all actions taken pursuant thereto and quash the same and consequently pass an Order forbearing the 1st, 2nd, 3rd Respondents from initiating any proceedings under the CGST Act, 2017, TNGST Act, 2017 and the IGST Act, 2017 in respect of the subject matter covered under the Show Cause Notice No.08/2023/HPU dated

31.03.2023 issued by the Principal Commissioner of GST and Central Excise, Chennai Outer Commissionerate. For Petitioner : Mr.P.V.Balasubramaniam, Senior Counsel in all cases For Respondents : Mr.C.Harsharaj, Special Government Pleader ***************

C OM M O N O R D E R By this common order, all these writ petitions are being disposed of.

¶2The petitioner has challenged the impugned assessment orders in DRC-07 passed for the tax periods 2017-2018-2019-2020 and 2021-2022 on the ground that the Central Authority had already passed an order and therefore, the said authority was prohibited from passing a fresh order on the same issue in terms of Section 6(2)(b) of the respective GST Enactments.

¶3The issue is no longer res integra, in view of the decision of the Hon'ble Supreme Court in M/s.Armour Security (India) Limited Vs.Commissioner, CGST, Delhi East Commissionerate and Another

(2025) 145 GSTR 385.

¶4Under these circumstances, the impugned orders are quashed and the matter is remitted back to the 1st respondent to re-examine the issue and pass a fresh order on mertis in accordance with law, as expeditiously as possible within a period of three months from the date of receipt of a copy of this order.

¶5These writ petitions are disposed of with the above observations. No costs. Consequently, the connected W.M.Ps. are closed. .

22.01.2026 nvi To:

¶1Deputy State Tax Officer Gudiyatham (West) Assessmnet Circle, Railway Station Road, Parasarampatti Village, Gudiyatham – 635 803.

¶2Deputy Commercial Tax Officer Gudiyatham (West), Gudiyatham, Vellore District.

¶3The State of Tamil Nadu, Represented by its Secretary to Government, Commercial Taxes & Religious Endowment Department, Fort St.George, Chennai – 600 005.

C.SARAVANAN, J. nvi W.P.No.38725 of 2024 and W.M.P.Nos.41932 & 41933 of 2024 and W.P.No.38731 of 2024 and W.M.P.Nos.41939 & 41940 of 2024 and W.P.No.38736 of 2024 and W.M.P.Nos.41943 & 41944 of 2024

22.01.2026