Research › Search › Judgment

Madras High Court · body

2025 DAILYLAW 82059 (MAD)

Rajaratnam Sinna Naatchiappan v. THE SUPERINTENDENT OF CENTRAL TAX

WP/28200/2025 · 2025-08-04

Krishnan Ramasamy

Transfer Petitionbody2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.No.28200 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 19.08.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.28200 of 2025 Rajaratnam Sinna Naatchiappan Partner at M/s. Shringaram, No. 14, Poes Road 3rd Street, Teynampet, Chennai 600018 ... Petitioner Vs. 1. The Superintendent Of Central Tax Range-i Mylapore Division, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. Durai Seeniyasan Udaiyar No. 21/11, Karpaga Vilas, CIT Colony 1st Main Road, Mylapore, Chennai 600004 ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, to direct the 1st respondent to initiate action against the 2nd respondent under Section 76 of the GST Act, 2017, for non-payment of tax collected from the Petitioner to the Government. 1/4 https://www.mhc.tn.gov.in/judis W.P.No.28200 of 2025 For Petitioner : Mr.Mohamed Uvaisullah Muhsin.A For Respondent : Mr.Rajendran Raghavan, SPC for R1 ORDER This matter has been listed under the caption “For Being Mentioned”. 2. Due to inadvertent typographical error, at paragraph No.15 of the order dated 04.08.2025, it has been mentioned as “From the tone and terror of the arguments” instead of “From the tone and tenor of the arguments” and hence, the said error has to be rectified. 3. Accordingly, paragraph No.15 of the aforesaid order reads as follows: “15. From the tone and tenor of the arguments made by the petitioner, it appears that..................” 4. With regard to the remaining portion of the order, there is no need for any modification. 2/4 https://www.mhc.tn.gov.in/judis W.P.No.28200 of 2025 5. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy. 19.08.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To 1. The Superintendent Of Central Tax Range-i Mylapore Division, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 2. Durai Seeniyasan Udaiyar No. 21/11, Karpaga Vilas, CIT Colony 1st Main Road, Mylapore, Chennai 600004 3/4 https://www.mhc.tn.gov.in/judis W.P.No.28200 of 2025 KRISHNAN RAMASAMY.J., nsa W.P.No.28200 of 2025 19.08.2025 4/4 https://www.mhc.tn.gov.in/judis