Madras High Court
WP/41548/2026 of M/s.CVR Constructions Vs The Deputy State tax Officer - 1 / Deputy Commerci on 16 October 2026
WP No. 41548 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41548 of 2026
and
W.M.P.No.46629 and 46631 of 2026
CNR: {HCMA012377732026}
M/s.CVR Constructions,
GSTIN: 33AALFC8227E1ZL
Rep. by its Partner Mr.Gopi, No.1, Second Floor, Agathiyar Street, Karthikeya Nagar, Madhuravoyal, Chennai – 600 095.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer - 1 /
Deputy Commercial Tax Officer,
Vanagaram Assessment Circle,
Poonamallee – 600 123.
2. Assistant Commissioner (ST),
Vanagaram Assessment Circle,
No.4/109, Bangalore Highway,
Varadharajpuram, Nazarathpet,
Poonamallee – 600 123.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorarified mandamus calling for the records in the file of the Impugned Order passed by the 1st respondent electronically in Common Portal vide Form GST DRC-07 Vide Reference No.
ZD330225060853J dated 06.02.2025 and to QUASH the same and consequently, direct the 2nd respondent to De-Freeze the savings account of Mrs.Rajini (partner of M/s. CVR Construction) bearing Account No.
40404850666 maintained at the State Bank of India, Paruthipattu Branch,
WP No. 41548 of 2026
Chennai immediately and to pass such further or other order or orders as this Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s) :
Ms.Akila
For Respondent(s) :
Ms.G.Dhana Madhri,
Special Government Pleader (T)
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ORDER
With the consent of the learned counsel on either side, this writ petition is taken up for final hearing at the admission stage itself.
2. Though the petitioner has challenged the order passed by the first respondent dated 06.02.2025 confirming the tax of Rs.1,94,104/- proposed in the show cause notice along with interest and penalty under Section 73 of the TNGST Act, 2017, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal. She further submits that the petitioner is ready and willing to pay an additional 10% of the disputed tax amount over and above the statutory pre-deposit required for filing the appeal. She has also made an endorsement in the Court bundle to that effect.
3. The learned Special Government Pleader appearing for the respondents has no objection and agrees to the submission made by the learned counsel for the petitioner.
WP No. 41548 of 2026
4. Recording the said submissions, this writ petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, within a period of two (2) weeks from the date of receipt of a copy of this order. Upon fulfillment of this condition, the Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. No costs. Consequently, connected miscellaneous petitions stand closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To
1. The Deputy State Tax Officer - 1 / Deputy Commercial Tax Officer, Vanagaram Assessment Circle,
Poonamallee – 600 123.
2. Assistant Commissioner (ST), Vanagaram Assessment Circle, No.4/109, Bangalore Highway, Varadharajpuram, Nazarathpet, Poonamallee – 600 123.
WP No. 41548 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 41548 of 2026 16-10-2026