WP No. 30407 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30407 of 2026 & WMP No.33376 of 2026 M/s.SMA Enterprises Represented by its Proprietor Mr Kamardeen Ejaz, No.65/4, Junction Road, Virudhachalam, Cuddlaore, Tamilnadu 606 001, GSTIN 33ABCPE9580A1Z3 ..Petitioner(s) Vs The Assistant Commissioner(ST)(FAC) Office of the Commercial Tax officer Virudhachalam Assessment circle Cuddalore Tamil Nadu ..Respondent(s) PRAYER : This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari to call for the records of the Respondent herein in its Impugned order in GSTIN 33ABCPE9580A1Z3/2024-2025 dated 02.02.2026 along with the Consequential order in Form DRC-07 bearing Reference No.ZD330226007371Y dated 02.02.2026 for the tax period 2024-25, and quash the same. For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Mr.R.Sethu Prabakaran Government Advocate (T) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 ORDER Order dated 02.02.2026 is challenged on the ground that said order deals with matters not referred to in the show cause notice.

2. Referring to the show cause notice, learned counsel for the petitioner submits that it pertains to supplies from Bluesky Enterprises, whereas the impugned order refers to supplies from Honeywell Enterprises. Therefore, she contends that the impugned order cannot be sustained. 3. Mr.R.Sethu Prabakaran, learned Government Advocate, accepts notice for the respondent. He points that the intimation in DRC-01A refers to supplies from Honeywell Enterprises. On this basis, he submits that an inadvertent clerical error was made in the show cause notice. 4. Under Section 74 of the applicable GST enactments, a show cause notice is mandatory before the determination. Given the discrepancy between the show cause notice and the assessment order, the assessment order cannot be sustained. Hence, the assessment order is quashed by leaving it open to the respondent to initiate fresh proceedings in accordance with law. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. No costs. 13-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL To The Assistant Commissioner(ST)(FAC) Office of the Commercial Tax officer Virudhachalam Assessment circle Cuddalore Tamil Nadu __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 30407 of 2026 &

WMP No.33376 of 2026 13-08-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis

WP No. 30407 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 30407 of 2026 & WMP No.33376 of 2026 M/s.SMA Enterprises Represented by its Proprietor Mr Kamardeen Ejaz, No.65/4, Junction Road, Virudhachalam, Cuddlaore, Tamilnadu 606 001, GSTIN 33ABCPE9580A1Z3 ..Petitioner(s) Vs The Assistant Commissioner(ST)(FAC) Office of the Commercial Tax officer Virudhachalam Assessment circle Cuddalore Tamil Nadu ..Respondent(s) PRAYER : This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari to call for the records of the Respondent herein in its Impugned order in GSTIN 33ABCPE9580A1Z3/2024-2025 dated 02.02.2026 along with the Consequential order in Form DRC-07 bearing Reference No.ZD330226007371Y dated 02.02.2026 for the tax period 2024-25, and quash the same. For Petitioner(s): Ms.R. Hemalatha For Respondent(s): Mr.R.Sethu Prabakaran Government Advocate (T) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 ORDER Order dated 02.02.2026 is challenged on the ground that said order deals with matters not referred to in the show cause notice.

2. Referring to the show cause notice, learned counsel for the petitioner submits that it pertains to supplies from Bluesky Enterprises, whereas the impugned order refers to supplies from Honeywell Enterprises. Therefore, she contends that the impugned order cannot be sustained. 3. Mr.R.Sethu Prabakaran, learned Government Advocate, accepts notice for the respondent. He points that the intimation in DRC-01A refers to supplies from Honeywell Enterprises. On this basis, he submits that an inadvertent clerical error was made in the show cause notice. 4. Under Section 74 of the applicable GST enactments, a show cause notice is mandatory before the determination. Given the discrepancy between the show cause notice and the assessment order, the assessment order cannot be sustained. Hence, the assessment order is quashed by leaving it open to the respondent to initiate fresh proceedings in accordance with law. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. No costs. 13-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No KAL To The Assistant Commissioner(ST)(FAC) Office of the Commercial Tax officer Virudhachalam Assessment circle Cuddalore Tamil Nadu __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 30407 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KAL WP No. 30407 of 2026 &

WMP No.33376 of 2026 13-08-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis