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Madras High CourtWP/15652/2026disposed of

Harith Constructions v. The Assistant Commissioner (St)

2026-04-24Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-04-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.16868 and 16869 of 2026 Harith Constructions, Represented by its Proprietor Sasikumar, No.42, First Street, Seevaram, Kancheepuram, Chennai - 600 096.

..Petitioner(s) Vs The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Room No.218, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department, (South Tower), Nandanam, Chennai - 600 035.

..Respondent(s) Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the Respondent herein in impugned order in Form DRC - 07 having reference No.ZD3308240231110 dated 03.08.2024 for the Financial Year 2019-20 passed under Section 73 of the Tamilnadu Goods and Service Tax Act, 2017 read with Central Goods and Service Tax Act, 2017 herein after referred to as GST Act, 2017 and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.

For Petitioner(s):

Mr.V.Parthiban For Respondent(s):

Mrs.P.Selvi Government Advocate

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 03.08.2024, which was preceded by a Show Cause Notice in GST DRC-01 dated 22.05.2024 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated 03.08.2024.

4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired long before. However, the present Writ Petition has been filed only on 16.04.2026.

5. The Petitioner was also issued with Reminders on 29.06.2024, 09.07.2024 and 25.07.2024, which called upon the Petitioner to file a reply and to appear for a personal hearing. The Petitioner however neither filed any reply nor appeared for the personal hearing fixed on 08.07.2024, 17.07.2024 and 01.08.2024. Thus, the impugned Order has been passed.

6. At this stage, the learned counsel for the Petitioner appears through VC and submits that the Petitioner is willing to pre-deposit 50% of the disputed tax as a condition for denovo adjudication as was ordered in W.P.No.15659 of 2026 for the Assessment Year 2018-2019.

7. Recording the above consent given by the Petitioner, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 50% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 22.05.2024 together with requisite documents to substantiate the case by treating the impugned Order dated 03.08.2024 as an addendum to the Show Cause Notice dated 22.05.2024.

9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 50% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 24-04-2026 Index: Yes/No Speaking/Non-speaking order jas To The Assistant Commissioner (ST), Sholinganallur Assessment Circle, Room No.218, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department, (South Tower), Nandanam, Chennai - 600 035.

C.SARAVANAN, J.

jas and W.M.P.Nos.16868 and 16869 of 2026 24-04-2026