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W.P.Nos.48776 and 48873 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P.Nos.48776 and 48873 of 2025

and

W.M.P.Nos.54466, 54468, 54583 and 54585 of 2025

Tvl.Baqir Brothers,

Represented by its Partners,

Taher Hiranwala and Shabbir Hiranwala. ... Petitioner in both W.Ps.

Vs.

1.The Deputy State Tax Officer - II,

Harbour Assessment Circle,

No.32, Integrated Commercial Taxes Building,

(Room No.325), 3rd Floor,

Elephant Gate Bridge Road,

Chennai – 3. ... Respondent in W.P.No.48776 of 2025

2.The Deputy State Tax Officer - I,

Harbour Assessment Circle,

Integrated Commercial Taxes Building,

Chennai North Division, No.32,

Elephant Gate Bridge Road,

Chennai – 3. ... Respondent in W.P.No.48873 of 2025

Prayer in W.P.No.48776 of 2025: Writ Petition filed under Article 226 of the

Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to

call for the records pertaining to the order dated 12.02.2025 issued in Form

GST DRC – 07 bearing Reference No.ZD330225106839E and to quash the

same and to direct the respondent to afford the petitioner a fresh opportunity

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W.P.Nos.48776 and 48873 of 2025

to submit ta detailed reply, produce evidence, and be heard in person,

including the right to cross-examine any witness or evidence relied upon, and

to pass a reasoned, speaking order in accordance with law.

Prayer in W.P.No.48873 of 2025: Writ Petition filed under Article 226 of the

Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to

call for the records pertaining to the order dated 24.02.2025 issued in Form

GST DRC – 07 bearing Reference No.ZD330225250136T and to quash the

same and to direct the respondent to afford the petitioner a fresh opportunity

to submit ta detailed reply, produce evidence, and be heard in person,

including the right to cross-examine any witness or evidence relied upon, and

to pass a reasoned, speaking order in accordance with law.

For Petitioner : Mr.C.Bosco

(in both W.Ps)

For Respondents : Mrs.P.Selvi

(in both W.Ps) Government Advocate

COMMON ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the

Respondents.

2. 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 Government Advocate for the Respondents.

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W.P.Nos.48776 and 48873 of 2025

3. In W.P.No.48873 of 2025, the Petitioner has challenged the

impugned Order dated 24.02.2025, which was preceded by a Show Cause

Notice in GST DRC-01 dated 25.11.2024 wherein, for the tax period 2020 –

2021, the following demand has been confirmed:

Sl.No Description SGST CGST IGST CESS Total

1 2 3 4 5 6 7

1 Total tax due in 257805 257805 46252 0 561862

(Under declaration

of output tax) +

(Excess claim of

ITC) above

2 Interest 192750 192750 36358 0 421858

3 Penalty on amount in 25781 25781 20000 0 71562

S.No.1

4 Late fee 0 0 0 0 0

5 Total (1+2+3+4) 476336 476336 102610 0 1055282

Amount paid NIL NIL NIL NIL NIL

Balance 476336 476336 102610 0 1055282

4. In W.P.No.48776 of 2025, the Petitioner has challenged the

impugned order dated 12.02.2025, which was preceded by a Show Cause

Notice in GST DRC – 01 dated 22.11.2024 also for the same tax period..

5. It is noticed that for the same period, the two officers who are the

Respondents in the respective Writ Petitions filed respective impugned

orders.

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W.P.Nos.48776 and 48873 of 2025

6. According to the Petitioner, there is overlap in the demand that

has been confirmed vide order dated 24.02.2025 impugned in W.P.No.48873

of 2025.

7. The learned counsel for the Petitioner submits that as far as the

demand that was confirmed vide order dated 12.02.2025 is concerned, the

entire tax liability including penalty has been paid for IGST and CGST and

part of the SGST