WP/42383/2026 of SS Jewellery Vs Government of Tamilnadu on 27 October 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 27.10.2026

CORAM

THE HON'BLE MR.SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE

AND

THE HON'BLE MR.JUSTICE G.ARUL MURUGAN

WP No. 42383 of 2026

CNR:{HCMA012482902026}

WMP Nos.47616 and 47618 of 2026

1. SS Jewellery

Rep. By its authorised representative Mr.

Aadhithyaa Gopi 38/118, TM Duraisamy

Naidu Street, Dharmapuri, Tamil

Nadu-636 701

Petitioner(s)

Vs

1. Government of Tamilnadu

Rep. By its Secretary to Government,

Commercial Taxes Department, Fort St.

George, Secretariat, Chennai.

2.Commissioner of State Taxes

5th Floor, Integrated Building for

Commercial Taxes and Registration

Department,Government Farm Village,

Nandanam,Chennai

3.State Tax Officer ReviewInvestigating

Officer

Hosur Intelligence Division,Office of Joint Commissioner STIntelligence Hosur,3/47, Sapthagiri Complex, III Floor,Perandapalli Gandhinagar, Hosur

4.State Tax Officer Roving

squad-3Adjudicating Authority

Hosur Intelligence Division,Office of Joint Commissioner STIntelligence Hosur,3/47, Sapthagiri Complex, III Floor,Perandapalli Gandhinagar, Hosur

5.Public Information Officer Personal

Assistant FAC

Hosur Intelligence Division,Office of Joint Commissioner STIntelligence Hosur,3/47, Sapthagiri Complex, III Floor,Perandapalli Gandhinagar, Hosur

6.Joint Commissioner ST Intelligence

Hosur Division, Hosur 635130

7.Additional Commissioner Intelligence

Office of Commissioner of Commercial

Taxes,Nandanam, Chennai

Respondent(s)

PRAYER: Petition filed under Article 226 of the Constitution of India praying for issue of Writ of Certiorarified Mandamus calling for the records of 3rd respondent in impugned Show Cause Notice under Section 74A in reference number ZD330526115275L dated 13.05.2026

for the period 2025-26 and impugned Show Cause notice under Section 74A in reference number NOZD330526114936A for the period 2024-25 issued by the 3rd respondent under the supervisor control of the 6th respondent Joint Commissioner and quash the same as being without jurisdiction, arbitrary and violative of Articles 14, 19, 21, 246A

and 265 of the Constitution of India and Sections 67 and 107 of TNGSA Act, 2017 and the principles of natural justice and direct the 1st respondent to enable the adjudication proceedings under Section 74A

of the SGST Act 2017 to adopt or act in line with administrative structure established under the CGST Act 2017.

For Petitioner(s):

Ms. G Vardini Karthik

For Respondent(s):Ms.G.Dhana Madhri,

Special Government Pleader

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