Madras High Court
Sri Balaji Tollways (Madurai) Private ... vs The Deputy State Tax Officer – 2 on 10 June, 2025
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
W.A(MD)No.1421 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10.06.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
and
THE HONOURABLE MR.JUSTICE K.RAJASEKAR
W.A(MD)No.1421 of 2025
and
C.M.P(MD)No.8457 of 2025
Sri Balaji Tollways (Madurai) Private Limited,
Represented by its Managing Director
Seyyadurai Nagarajan,
Plot No.218/1A 2, Karuvelampatti,
Thiruparankundram Taluk,
Madurai,
Tamil Nadu – 625 008. ... Appellant /
Petitioner
Vs.
The Deputy State Tax Officer – 2,
Thiruparankundram Assessment Circle,
Dr.Thankaraj Salai,
Madurai,
Tamil Nadu – 625 020. ... Respondent /
Respondent
Prayer: Writ Appeal filed under Clause 15 of the Letters Patent to set aside the
order passed in W.P(MD)No.8618 of 2025 dated 27.03.2025 on the file of this
Court.
1/5
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W.A(MD)No.1421 of 2025
For Appellant : Mr.Naveen Kumar Murthi
for Mr.S.Ramamurthy
For Respondent : Mr.R.Suresh Kumar
Additional Government Pleader
JUDGMENT
(Judgment of the Court was made by G.R.Swaminathan J.)
Heard both sides.
2.The appellant is an Tollway company. They were served with show
cause notice dated 13.05.2024 calling upon the appellant to pay
Rs.16,67,07,966/- (Rupees Sixteen Crores Sixty Seven Lakhs Seven Thousand
Nine Hundred and Sixty Six only) primarily on the ground that there was a
mismatch in the claim of availing ITC. The appellant offered their reply dated
29.08.2024.
3.The proper officer, however, confirmed the demand vide proceedings
dated 10.09.2024. Challenging the same, the appellant filed W.P(MD)No.8618
of 2025. The learned single Judge relegated the appellant to avail the appeal
remedy vide order dated 27.03.2025. Challenging the same, this Writ Appeal
has been filed.
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4.A bare look at the impugned order would indicate that the appellant's
contentions were not at all considered.
5.The learned counsel appearing for the appellant draws out attention to
paragraph VII of the impugned order. It reads as follows:
“VII. The Proper Officer's conclusion for the above
defect:
1. On the verification of the taxpayer reply reference
number ZD330524077082L dated on 29.08.2024.
2. The taxpayer's attend the personal hearing on before
me.
3. And the taxpayer does not given the valid documents /
Supporting documents
4.Hence the proper officer decided to confirm the Notice
Proposal amount.”
Since the undisputed position is that the appellant's defences have not been
considered and the demand set out in the show cause notice has been
mechanically affirmed, we are of the view that the proceedings impugned in the
Writ Petition are liable to be set aside. They are accordingly set aside. The
matter is remitted to the file of the respondent. The respondent will conduct a
fresh enquiry as per law and pass order afresh. We make it clear that we have
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not gone into the merits of the matter. The order passed by the learned single
Judge is set aside.
6.This Writ Appeal is allowed on these terms. There shall be no order as
to costs. Consequently, connected miscellaneous petition is closed.
[G.R.S., J.] [K.R.S., J.]
10.06.2025
NCC : Yes / No
Internet : Yes / No
Index : Yes / No
MGA
To
The Deputy State Tax Officer – 2,
Thiruparankundram Assessment Circle,
Dr.Thankaraj Salai,
Madurai,
Tamil Nadu – 625 020.
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G.R.SWAMINATHAN, J
and
K.RAJASEKAR, J.
MGA
10.06.2025
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