Madras High Court
WP(MD)/29452/2026 of Iyyanan Eswaran Vs The Appellate Deputy Commiss on 14 October 2026
WP(MD) No. 29452 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29452 of 2026
CNR:{HCMD011441782026}
AND
Iyyanan Eswaran
Proprietor of TvI. Iyyanan Eswaran
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai.
2. The Deputy State Tax Officer-II,
Office of the Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr. Thangaraj Salai, Madurai -625 020.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED
MANDAMUS, calling for the records of the 2nd respondent culminating in the impugned Order dated 24.12.2025 and the summary thereof in Form GST DRC-07 bearing Reference No. ZD331225377260N dated 24.12.2025 for the tax period April 2021 to March 2022, quash the same as illegal, arbitrary and contrary to law, and consequently direct the 2nd respondent to re-adjudicate the Show Cause Notice bearing Reference __________
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WP(MD) No. 29452 of 2026
No. ZD330825244689U dated 21.08.2025 afresh, after permitting the petitioner to file a reply along with the purchase invoices, the records of the works executed and the details of utilisation of input tax credit, and after affording an effective opportunity of personal hearing on a specified date, and to pass orders on merits and in accordance with law or in the alternative, direct the 1st respondent to receive and entertain the statutory appeal to be preferred by the petitioner against the said order, notwithstanding the delay, upon the petitioner making the pre-deposit of 10 percentage of the tax in dispute, namely Rs.8,430/- under CGST and Rs.8,430/- under SGST, under Section 107(6) of the CGST/TNGST Act, 2017, within such time as this Honble Court may fix, and to decide the same on merits after affording an effective opportunity of personal hearing and further direct the respondents to forthwith lift and withdraw the attachment of the petitioners bank accounts and restore the operation thereof, and restrain the respondents from initiating or continuing any further recovery proceedings pending such adjudication.
For Petitioner(s):
M/s I.Velpradeep
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
The order dated 24.12.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the __________
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WP(MD) No. 29452 of 2026 impugned order as a condition for remand. An endorsement to that effect has been made.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of remittance of 25% of the tax demand.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd __________
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WP(MD) No. 29452 of 2026 To
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai.
2. The Deputy State Tax Officer-II, Office of the Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr. Thangaraj Salai, Madurai -625 020. __________
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WP(MD) No. 29452 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29452 of 2026 AND
14-10-2026 __________
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