Madras High Court
WP/36999/2026 of Tvl Prateesh Engineering Enterprises Vs The State Tax officer on 23 September 2026
WP No. 36999 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36999 of 2026
and WMP.Nos.41476 & 41477 of 2026
CNR: {HCMA012139342026}
Tvl Prateesh Engineering Enterprises
Rep. by its Managing Partner
S Rameshprabakaran,
223/2-8, Chidambaram Main Road,
Kudikadu, Pachiyankuppam Cuddalore,
Tamil Nadu- 607005.
..Petitioner
Vs
1. The State Tax officer
Chidambaram -I Assessment circle
Ground floor, Commercial Taxes building, Killai, Chidambaram, Cuddalore Tamilnadu-608 102.
2. The Deputy Commissioner (CT)
GST Appeals, Commercial Taxes Building,
Killai, Chidambaram, Cuddalore District, Tamil Nadu – 608102.
..Respondents
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order dated 21.04.2025 bearing Reference No. ZD330425152074Q
passed by the 1st Respondent for the tax period 2018-19 and quash the same.
For Petitioner:
Mr. Raghunandan Sriram
For Respondents:
Mr.I.Dinesh
Additional Government Pleader (Tax)
WP No. 36999 of 2026
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ORDER
An order dated 21.04.2025 is assailed primarily on the ground that said order travels beyond the scope of the show cause notice.
2. Adverting to the show cause notice and the order, learned counsel for the petitioner submits that the show cause notice was confined to interest, whereas the impugned order makes a demand in relation to tax, interest and penalty.
3. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents. He submits that the impugned order may be treated as a show cause notice.
4. Comparing the show cause notice and the impugned order, the contention of learned counsel for the petitioner is liable to be accepted. Consequently, as submitted by learned Additional Government Pleader, the order may be treated as a show cause notice. The petitioner is permitted to respond thereto within thirty days from the date of receipt of a copy of this order. Upon receipt of such reply, after providing a reasonable opportunity to the petitioner, a speaking order shall be issued within five months from the date of receipt of such reply.
WP No. 36999 of 2026
5. The writ petition is disposed of on the above terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed. 23-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To
1. The State Tax officer Chidambaram -I Assessment circle Ground floor, Commercial Taxes building, Killai, Chidambaram, Cuddalore Tamilnadu-608 102.
2. The Deputy Commissioner (CT) GST Appeals, Commercial Taxes Building, Killai, Chidambaram, Cuddalore District, Tamil Nadu – 608102.
WP No. 36999 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 36999 of 2026 23-09-2026