Madras High Court
WP(MD)/29269/2026 of Iyyanan Eswaran Vs The Appellate Deputy Commiss on 13 October 2026
WP(MD) No. 29269 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29269 of 2026
CNR:{HCMD011438232026}
and
WMP(MD) Nos.22222 to 22225 of 2026
Iyyanan Eswaran,
S/o. Iyyanan,
Proprietor of Tvl. Iyyanan Eswaran,
(Works Contract Services - HSN 9954),
No.3/15, Ganapathi Nagar,
L. Poolaugulam, Andarkottaram Post,
Madurai, Tamil Nadu - 625 020.
GSTIN 33AAAPE5413B1ZP.
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai
2. The Deputy State Tax Officer-1,
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 for issuance of a Writ of Certiorarified Mandamus to call for the records of the second respondent culminating in the impugned Order dated 27.05.2026 and the summary thereof in Form GST DRC-07
bearing Reference No.ZD3305262704858 dated 27.05.2026 for the tax period April 2023 to December 2023, quash the same as illegal, arbitrary
WP(MD) No. 29269 of 2026
and contrary to law and consequently direct the second respondent to re- adjudicate the Show Cause Notice bearing Reference No.
ZD330524035543N dated 07.05.2024 afresh, after giving credit for the tax of Rs.7,10,082/- already declared and paid in the returns in Form GSTR-3B
for July 2023, January 2024 and February 2024, after permitting the petitioner to file a reply along with the returns, the payment and tax- deducted-at-source reconciliation and the work orders 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 first respondent to receive and entertain the statutory appeal to be preferred by the petitioner against the said order, notwithstanding the delay, by reckoning the sum of Rs.7,10,082/- already paid through the returns in Form GSTR-3B towards the pre-deposit under Section 107(6) of the CGST/TNGST Act, 2017, without insisting upon any further pre deposit, or alternatively upon the petitioner making the pre-deposit of 10% of the tax actually in dispute, namely Rs.58,618/- under CGST and Rs.58,618/- under SGST, within such time or in such instalments as this 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 account(s) and restore the operation thereof and restrain the respondents from initiating or continuing any further recovery proceedings pending such adjudication.
For Petitioner :
Mr.I.Velpradeep
For Respondents :
Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29269 of 2026
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ORDER
The order dated 27.05.2026 is assailed in this Writ 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 impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
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. Subject to fulfilment of this
WP(MD) No. 29269 of 2026 condition, the bank attachment relating to the impugned order shall be raised.
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. 13-10-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai
2. The Deputy State Tax Officer-1, Office of the Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr. Thangaraj Salai, Madurai - 625 020.
WP(MD) No. 29269 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29269 of 2026 13-10-2026