WP No. 26410 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No.26410 of 2026 and W.M.P.Nos.28877 and 28879 of 2026 Srishi Infrastructure Solutions Private Limited Rep by Managing Director Mr PSDVP Raju No.51/117 4th Floor, Nelson Towers 1st Wing, Nelson Manickam Road, Aminjikarai, Chennai-29. ..Petitioner(s) Vs The State Tax Officer (ST) Arumbakkam Assessment Circle, No.1 Greams Road, PAPJM Annex Building, Room No.A-404, 4th Floor, Chennai-06. ..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 relating to the impugned Order in FORM GST DRC-07 bearing Reference No. ZD3312251610213 dated 11.12.2025 in GSTIN:33AAZCS5050N1ZN/2021-22 passed by the Respondent herein, to quash the same. For Petitioner(s): M/s.Shiva Kumar G B.Revathi For Respondent(s): Ms.Amirta Poonkodi Dinakaran Additional Government Pleader (Tax) https://www.mhc.tn.gov.in/judis WP No. 26410 of 2026 __________ Page2 of 4 ORDER Order dated 11.12.2025 is assailed in this writ petition only insofar as it pertains to non payment of taxes by the petitioner’s supplier. 2.Learned counsel for the petitioner submits that proceedings were initiated against the petitioner’s supplier in relation to the above mentioned issue and that such proceedings were dropped after accepting the explanation of the petitioner’s supplier. Therefore, he submits that reconsideration is warranted with regard to this issue. He adds that penalty has been imposed on the petitioner in an aggregate sum of Rs.40,000/-. He seeks leave to contend that such penalty is not leviable in the facts and circumstances. 3.After obtaining instructions with regard to the proceedings against the petitioner’s supplier, Ms.Amirta, learned Additional Government Pleader (Tax) confirms that proceedings against the supplier were indeed dropped. 4.Considering these aspects, reconsideration is warranted with regard to the imposition of liability of Rs.90,000/- each towards SGST and CGST (defect 2). 5.Therefore, the impugned order is partly set aside only insofar as defect No.2 is concerned and the matter is remanded for reconsideration. After https://www.mhc.tn.gov.in/judis WP No. 26410 of 2026 __________ Page3 of 4 providing a reasonable opportunity to the petitioner, a fresh order shall be issued within a period of three (3) months from the date of receipt of a copy of this order. It is also open to the petitioner to raise all necessary contentions with regard to the imposition of penalty of Rs.40,000/-. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. 6.This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 05-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAS To The State Tax Officer (ST) Arumbakkam Assessment Circle, No.1 Greams Road, PAPJM Annex Building, Room No.A-404, 4th Floor, Chennai-06.Chennai https://www.mhc.tn.gov.in/judis WP No. 26410 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 26410 of 2026 05-08-2026 https://www.mhc.tn.gov.in/judis