W.P. No.38259 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.01.2025 CORAM THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.38259 of 2024 and W.M.P. Nos.41408, 41411 and 41414 of 2024 Tvl.HDFC Bank Limited (Cards Division), At GKS Technology Park, Ground Floor, Zone 4, Door No.94 SP, HDFC Bank Ltd. Branch Code 9994, Wavin Main Road, Estate Bus Stand, Mugappair East, Chennai-600 058. (GSTIN:33AAACH2702H2Z6) Represented by Power of Attorney Holder Mr.Pradeep Kumar Ramkrishnalal ... Petitioner Vs. 1.State Tax Officer, Group-IV-Inspection, Office of the Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu-603 101. 2.Deputy Commissioner (ST) -III, Large Tax Payers Unit, Commercial Taxes Department, IV Floor, Integrated CT Buildings, Nandanam, Chennai-600 035. 3.State of Tamil Nadu, Through its Commissioner of Commercial Taxes, 1/4 https://www.mhc.tn.gov.in/judis W.P. No.38259 of 2024 Commercial Taxes Department, Ezhilagam, Chepauk, Chennai-600 005. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating to the impugned show cause notice bearing reference number ZD331024020676S and dated 03.10.2024 along with summary thereof in Form GST DRC-01 issued by the 1st Respondent and quash the same. For Petitioner : Mr.Rohan Shah Senior Advocate for Mr.Karthik Sundaram For Respondents : Mr.C.Harsha Raj Additional Government Pleader ORDER The present writ petition is filed challenging the show cause notice dated 03.10.2024 wherein, the following four issues were proposed: 2/4 https://www.mhc.tn.gov.in/judis W.P. No.38259 of 2024 2. It is submitted by the learned counsel for the petitioner that except item 3, other three issues were earlier adjudicated and moreover items 1 and 2 were initiated and dropped. In view thereof, it is submitted that the impugned notice insofar as item Nos.1, 2 and 4 cannot be sustained. 3. The learned counsel for the Respondents would submit that, it is open to the petitioner to submit their objections. If any such objections are filed, the same would be considered and orders passed after affording a reasonable opportunity of hearing. All the issues including that of jurisdiction are left open to be raised by way of objections. It is made clear that this Court has not expressed any views on the merits of the case. 4. In view thereof, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 10.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka 3/4 https://www.mhc.tn.gov.in/judis W.P. No.38259 of 2024 MOHAMMED SHAFFIQ, J. mka To: 1.State Tax Officer, Group-IV-Inspection, Office of the Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, 1st Floor, Kancheepuram High Road, Thimmavaram, Chengalpattu-603 101. 2.Deputy Commissioner (ST) -III, Large Tax Payers Unit, Commercial Taxes Department, IV Floor, Integrated CT Buildings, Nandanam, Chennai-600 035. 3.State of Tamil Nadu, Through its Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai-600 005. W.P. No.38259 of 2024 10.01.2025 4/4 https://www.mhc.tn.gov.in/judis