Madras High CourtWP/12703/2026disposed of

Ms Mht Engineering v. The Principal Secretary

2026-04-01Honourable Mr Justice C. Saravanan13 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-04-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 12703, 12707, 12709, 12710, 12713, 12714 & 12716 of 2026 and WMP Nos. 13897, 13907, 13905, 13904, 13900, 13885, 13891, 13896 , 13895, 13909, 13898, 13894, 13892, 13886 of 2026 M/s MHT Engineering (Represented by its Proprietor Thiyagarajan) 17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs

1. The Principal Secretary, Municipal Administration and Water supply Department, Secretaiat, Chennai 600 0098

2. The Director/Commissioner, Rural Development and Panchayat Raj Department, Panagal Building No. 1 Saidapet, Chennai 600 015

3. The Assistant commissioner, Alandur Division, 692, M.H.U. Complex, Anna salai, Nandanam, Chennai 600 035

4. The Commissioner Cuddalore City Municipal Corporation Cuddalore 607001

5. The Commissioner Thiruvanamalai Municipality Thiruvannamalai 606601

6. The Commissioner Ambur Municipality Ambur 635802

7. The Commissioner Villupuram Municipality Villupuram 605602

8. The Commissioner Srivilliputhur Municipality Srivilliputhur 626125

9. The Executive Officer Kattumannarkoil Town panchayat Kattumannarkoil 608301 10.The Commissioner Sivakasi City Municipal Corporation Sivakasi 626123 11.The Commissioner Thiruverkadu Municipality Thiruverkadu Chennai 600077 12.The Commissioner Arakkonam Municipality Arakkonam 631003 13.The Commissioner Karaikkal Municipality Karaikkal 609602 14.The commissioner Ramanathapuram Municipality, Ramanathapuram 623 501 15.The commissioner Pattukottai Municipality, Pattukottai 614 601 16.The Commissioner Sattur Municipality Sattur 626203

17.The Commissioner Tambaram City Municipal Corporation Tambaram 600045 18.The Commissioner Maraimalai Nagar Municipality Maraimalar Nagar 603209 19.The Commissioner Rajapalayam Municipality Rajapalayam 626117 20.The Commissioner Rameswaram Municipality Rameswaram 623526 ..Respondent(s) WP No. 12709 of 2026 M/s. MHT Engineering (Represented by its Proprietor Thiyagarajan) 17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division, 692 MHU Complex, Anna Salai, Nandanam, Chennai 35 ..Respondent(s) WP No. 12714 of 2026 M/s. MHT Engineering (Represented by its Proprietor Thiyagarajan) 17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division, 692 MHU Complex, Anna Salai, Nandanam,

Chennai 35 ..Respondent(s) WP No. 12716 of 2026 M/s.MHT Engineering (Represented by its Proprietor Thiyagarajan) 17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division, 692, M.H.U. Complex, Anna salai,Nandanam, Chennai 600 035.

..Respondent(s) WP No. 12713 of 2026 M/s. MHT Engineering (Represented by its Proprietor Thiyagarajan) 17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division, 692, M.H.U. Complex, Anna Salai, Nandanam, Chennai-600 035.

..Respondent(s) WP No. 12710 of 2026 M/s.MHT Engineering (Rep by its Proprietor Thiyagarajan) 17,Karpagavinayagar Koil Street Ekkatuthangal,Chennai, Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division,

692, M.H.U. Complex, Anna Salai, Nandanam, Chennai-600 035.

Respondent(s) WP No. 12707 of 2026 M/s MHT Engineering (Represented by its proprietor Thiyagarajan)17 Karpagavinayagar Koil Street Ekkatuthangal Chennai Tamil Nadu 600032 ..Petitioner(s) Vs The Assistant Commissioner Alandur Division, 692, M.H.U. Complex, Anna Salai, Nandanam, Chennai-600 035. Respondent(s) PRAYER IN WP.NO.12703 OF 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the third Respondent herein vide Order in Original No.60/ 2025 GST (AC) dated 27th November 2025 along with the summary of the order in GST DRC 07 no.

ZD3312253124105 dated 19th December 2025 for the tax period between April 2022 to March 2023 and quash the same and direct the Respondents arrayed between 4 to 20 above to consider the representation dated 28th October 2025 and to pay the differential GST of 6 percent along with interest on the work performed by the Petitioner during the disputed period between August 2022 to March 2025 or pass such further other orders as it may deem fit and proper in the facts and circumstances of this case and render justice.

PRAYER IN WP No. 12709 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No 60/

2025 GST(AC) dated 27th November 2025 along with the summary of the order in GST DRC 07 no ZD331225312127W dated 19th December 2025 for the tax period between April 2019 to March 2020 and quash the same. PRAYER IN WP No. 12714 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No 60/ 2025 GST (AC) dated 27th November 2025 along with the summary of the order in GST DRC 07 no ZD331225312199L dated 19th December 2025 for the tax period between April 2020 to March 2021 and quash the same. PRAYER IN WP No.

12716 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No 60/2025 -GST (AC) dated 27th November 2025 along with the summary of the order in GST DRC 07 no ZD331225312556N dated 19th December 2025 for the tax period between April 2023 to March 2024 and quash the same. PRAYER IN WP No.12713 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No.60/2025- GST (AC) dated 27th November 2025 along with the summary of the order in GST DRC 07 no.

ZD331225463552J dated 31st December 2025 for the tax period between April 2024 to March 2025 and quash the same PRAYER IN WP No.12710 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No.

order in GST DRC 07 no ZD331225312284U dated 19th December 2025 for the tax period between April 2021 to March 2022 and quash the same. PRAYER IN WP No.12707 of 2026: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records on the files of the Respondent herein vide Order in Original No 60 /2025 GST AC dated 27th November 2025 along with the summary of the order in GST DRC 07 no ZD331225311698E dated 19th December 2025 for the tax period between April 2018 to March 2019 and quash the same. In all Wps 12707, 12709, 12710, 12713, 12714 & 12716/2026 For Petitioner(s):

Ms.S. Vishnupriya For Respondents: Mr.A.P.Srinivas, SPC Mr.T. Nalinidhara.JPC In WP.No.12703:

For Petitioner(s):

Ms.S. Vishnupriya For Respondents: Mr.S.J.Mohamed Sathik, GA for R1, R2, R5, R9, R11, R12, R19, R20 Mr.T.Srinivasan, Spl GP for R4, R6, R7, R8, R10, R13 Mr.G.Ameedias, GA for R14 to R18 Mr.A.P.Srinivas, SPC and Mr.T.Nalinidahr, JPC for R3 COMMON ORDER Mr.A.P.Srinivas, learned Senior Panel Counsel, and Mr.T.Nalinidhar,learned Junior Panel Counsel takes notice for the Respondents.

2. In all these Writ Petitions, the Petitioner has challenged the respective impugned Composite Order in Original No.60/2025 in GST-AC dated 27.11.2025 passed for the tax period between 2018 and 2025 .

3. In WP.No.12703 2026, Petitioner has also prayed additionally for a Mandamus to direct the respective Respondents therein namely the various Commissioners of Municipal Corporations to reimburse the tax and interest liability on account of the increase in the rate of tax from 12% to 18% vide Notification No.3/22-Central Tax (Rate) dated 13.07.2022 amending the Principal Notification No.11/2017 - Central Tax (Rate) dated 28.06.2017.

4. The case of the Petitioner is that the Petitioner cannot be mulcted with higher tax liability in respect of contracts signed prior to the above amendment.

5. That apart, it is submitted that the Petitioner has been denied Input Tax Credit on the input tax availed by the Petitioner contrary to the Section 17 of the respective GST Enactments.

6. It is submitted that the Petitioner is engaged in providing services which are not supplied within the meaning of Section 7 of the respective GST Enactments in the light of Schedule 3 to the respective GST Enactments.

7. Having considered the submissions made by the learned counsel for the Petitioner and learned Senior Panel Counsel, I am of the view that the Petitioner has no case for interfering with the respective impugned orders in original No. 60/2025-GST AC dated 27.11.2025 under Article 226 of the Constitution of India.

8. Neither any procedural irregularity is discernable nor any perversity is discernable from the reading of the impugned order. It cannot also be said that the impugned order has been passed in violation of principles of natural justice or that the conclusion arrived by the respondent while passing the impugned order suffers from arbitraryness. Therefore, I am not inclined to entertain these Writ Petitions. The limitation for filing an appeal before the Appellate Authority would have already expired. These Writ Petitions have been filed only after the expiry of the limitation .

9. Considering the same I am inclined to give liberty to the Petitioner to challenge the order before the Appellate Commissioner under Section 107 of the respective GST Enactments, within a period of 30 days from the date of receipt of a copy of this order. To that extent respective Writ Petitions are disposed of.

10. In so far as the other part of the prayer in WP.No.12703 of 2026 is

concerned, I see no harm in directing the respondent Nos.2 to 20, to dispose of the Petitioner's representation for reimbursement of the tax amount on account of the above enhancement in the rate of tax along with interest. These respondents shall consider the request of the Petitioner in disposing it on merits.

11. These Writ Petitions are disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order GV To

1. The Principal Secretary Municipal Administration and Water supply Department, Secretaiat, Chennai 600 0098

2. The Commissioner Rural Development and Panchayat Raj Department, Panagal Building No. 1 Saidapet, Chennai 600 015

3. The Assistant commissioner Alandur Division, 692, M.H.U. Complex, Anna salai, Nandanam, Chennai 600 035

4. The Commissioner Cuddalore City Municipal Corporation Cuddalore 607001

5. The Commissioner Thiruvanamalai Municipality Thiruvannamalai 606601

6. The Commissioner Ambur Municipality Ambur 635802

7. The Commissioner Villupuram Municipality Villupuram 605602

8. The Commissioner Srivilliputhur Municipality Srivilliputhur 626125

C.SARAVANAN J.

GV 19.The Commissioner Rajapalayam Municipality Rajapalayam 626117 20.The Commissioner Rameswaram Municipality Rameswaram 623526 WP Nos. 12703, 12707, 12709, 12710, 12713, 12714 & 12716 of 2026 and WMP Nos. 13897, 13907, 13905, 13904, 13900, 13885, 13891, 13896 , 13895, 13909, 13898, 13894, 13892, 13886 of 2026 01-04-2026