WP No. 22435 of 2024 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No.22435 of 2024 and WMP Nos.24432, 24433 & 24434 of 2024 DSV Air And Sea Private Limited Door No. 2, Chetpet, Harrington Road, Chetpet, Chennai, Tamil Nadu - 600031 Represented by its Authorised Representative Mr. Raghavan T.V. N ..Petitioner(s) Vs 1. State of Tamil Nadu Represented By Its Secretary, Secretariat, Fort St. George Chennai 600 009 2. Assistant Commissioner (ST), Valluvarkottam Zone-VI, M.B.M, M. Phil, Station No. 1, 6th Floor, P.A.P.J.M. Annex Building, Greams Road, Chennai-600006 3. The Deputy State Tax Officer I Valluvarkottam Assessment Circle, Station No10, Palaniappa Maligai, 4th Floor, Greams Road, Chennai 600006 4. Assistant Commissioner (ST) Kilpauk Circle F-50, 1st Avenue, 3rd floor, Anna Nagar East, Chennai - 600102 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records pertaining to the Show Cause Notice No. 33AACCD3848A1Z6/2018-19 and dated https://www.mhc.tn.gov.in/judis WP No. 22435 of 2024 __________ Page2 of 4 15.12.2023 along with the summary thereof in Form GST DRC-01 bearing reference No. ZD331223105100H and dated 15.12.2023 issued by Respondent No.2 and the consequent Impugned Order bearing Reference No. MA330424258879E and dated 30.04.2024 along with summary thereof in Form GST DRC-07 bearing reference No. ZD330524008956B and dated 30.04.2024 passed by Respondent No. 3 and quash the same. For Petitioner(s): M/s.Prasad Pranjape Kevin Gogri For Respondent(s): Ms.G.Dhana Madhri ORDER An order dated 30.04.2024 is assailed primarily on the ground that such order travels beyond the scope of the show cause notice. 2.Adverting to show cause notice dated 15.12.2023, learned counsel for the petitioner submits that the total demand made therein is for a sum of Rs.47,17,391.22, whereas the confirmed demand under the impugned order is for a sum of Rs.363,32,48,148.48. 3.Ms.Dhana Madhri, learned Government Counsel, submits that the matter warrants reconsideration. 4.As contended by learned counsel for the petitioner, on comparison of the show cause notice and the impugned order, it is evident that the impugned https://www.mhc.tn.gov.in/judis WP No. 22435 of 2024 __________ Page3 of 4 order travels way beyond the scope of the show cause notice. Hence the impugned order cannot be sustained and is hereby set aside. It is, however, open to the respondent to initiate fresh proceedings in accordance with law. All contentions relating thereto are left open to the petitioner. 5.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 13-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To 1. The Secretary Secretariat Fort St. George Chennai 600 009 2. Assistant Commissioner (ST), Valluvarkottam Zone-VI, M.B.M, M. Phil, Station No.1 6th Floor, P.A.P.J.M. Annex Building Greams Road, Chennai-600006 3. The Deputy State Tax Officer I Valluvarkottam Assessment Circle, Station No10, Palaniappa Maligai, 4th Floor, Greams Road, Chennai 600006 4. Assistant Commissioner (ST) Kilpauk Circle F-50, 1st Avenue, 3rd floor, Anna Nagar East, Chennai - 600102 https://www.mhc.tn.gov.in/judis WP No. 22435 of 2024 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No.22435 of 2024 and WMP Nos.24432, 24433 & 24434 of 2024 13-07-2026 https://www.mhc.tn.gov.in/judis