Madras High Court
WP/40732/2026 of M/s.DBC Constructions Vs The Assistant Commissioner of CGST and central Exc on 13 October 2026
WP No. 40732 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40732 of 2026
CNR:{HCMA011957432026}
AND
WMP NO. 45693 OF 2026
M/s.DBC Constructions,
Represented by its Proprietrix,
Dhanam Raju Gopalan,
11/F1,9th Street, Venkateswara Nagar,
Anna lakshmi Nagar, Kottivakkam,
Chennai-600 041.
..Petitioner(s)
Vs
1. The Assistant Commissioner of CGST and Central Excise, Perungudi Division, Chennai South Commissionerate, Anna Salai Nandanam, Chennai-035.
2. The Commissioner of GST and Central Excise Chennai South Commissionerate Anna Salai Nandanam, Chennai-600 035.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records of the 1st respondent in respect of the Impugned Order No. 21/2025
dated 25.02.2025 pertaining to the Financial Year 2020-21, and quash the same, and consequently direct the respondent to initiate fresh assessment proceedings in accordance with law after affording a reasonable opportunity of personal hearing to the petitioner.
WP No. 40732 of 2026
For Petitioner(s):
Mr.Suryanarayanan
For M/s.S.Meenakshi Sundaram
For Respondent(s):
Mr.R.P.Pragadish
Senior Standing Counsel
and
Mr.J.Harikrishna
Junior Panel Counsel
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Order
This writ petition has been filed by the petitioner challenging the impugned assessment order dated 25.02.2025, passed by the 1st respondent in respect of the Financial Year 2020-21.
2. Mr.R.P.Pragadish, learned Senior Standing Counsel and Mr.J.Harikrishna, learned Junior Panel Counsel accepts notice on behalf of the respondents.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. Though larger relief has been sought for in the present writ petition, when the matter is taken up for hearing today, learned counsel for the petitioner would submit that owing to severe financial losses, operational disruptions
WP No. 40732 of 2026
during Covid-19 pandemic and consequent business closure, the petitioner could not comply with certain procedural requirements under the GST law. Though the petitioner filed their reply to the show cause notice and appeared for personal hearing, the petitioner was not aware of the impugned assessment order passed on 25.02.2025 as it was uploaded in the GST portal, which was not noticed by the petitioner’s accountant. Therefore, he could not file the appeal in time. Hence, he prayed to condone the delay in filing the appeal, on any terms including any condition of additional pre-deposit.
5. Learned Senior Standing Counsel appearing for the respondents would submit that subject to the leave of this Court, this writ petition may be disposed of and the orders whichever passed by this Court will be complied with.
6. Heard the learned counsel for the petitioner as well as the learned Senior Standing Counsel appearing for the respondents and perused the materials available on record.
7. Though the petitioner has sought for a larger relief in the present writ petition, learned counsel for the petitioner would submit that the petitioner is now willing to file an appeal against the impugned assessment order dated 25.02.2025. The petitioner, therefore, seeks indulgence of this Court to file such appeal, as the same would suffice to redress the petitioner's grievance. The
WP No. 40732 of 2026
reasons assigned for the delay in filing the appeal appear to be genuine. Further, the petitioner has expressed willingness to pay an additional 10% of the disputed tax amount over and above the statutory pre-deposit.
8. Considering the submissions made by the learned counsel for the petitioner and the reasons assigned for the delay, this Court is inclined to grant liberty to the petitioner to challenge the impugned assessment order before the Appellate Authority, subject to the conditions stipulated below.
(i) The petitioner is granted liberty to file an appeal before the concerned Appellate Authority within a period of four (4) weeks from the date of receipt of a copy of this order, subject to the payment of 20% of the disputed tax amount, comprising the statutory pre-deposit of 10% and an additional 10% of the disputed tax amount, as agreed to by the petitioner.
(ii) Upon such filing and verification of the requisite payment, the Appellate Authority shall entertain the appeal without insisting upon the limitation aspect and consider the appeal on merits and in accordance with law, after affording the petitioner an opportunity of personal hearing.
WP No. 40732 of 2026
9. In view of the above, this writ petition stands dismissed with the aforesaid liberty. No costs. The connected writ miscellaneous petition in W.M.P.No.45693 of 2026, filed seeking to dispense with the production of original impugned order is hereby ordered as prayed for. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To
1. The Assistant Commissioner of CGST and Central Excise Perungudi Division Chennai South Commissionerate, Anna Salai Nandanam, Chennai-035.
2. The Commissioner of GST and Central Excise Chennai South Commissionerate Anna Salai Nandanam, Chennai-600 035.
WP No. 40732 of 2026
KRISHNAN RAMASAMY J. rst WP No. 40732 of 2026 AND WMP NO. 45693 OF 2026 13-10-2026