Madras High Court
WP/39721/2026 of M/s.VR Builders Vs The Assistant Commissioner (ST) Inspection on 9 October 2026
WP No. 39721 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39721 of 2026
CNR:{HCMA012252952026}
AND
WMP NO. 44631 OF 2026
M/s.VR Builders
Represented by its Partner Rahul Sankirthiyayan.J, No. 2/724A, 2nd Street, Kajura Garden, Neelankarai, Chennai - 600115.
..Petitioner(s)
Vs
The Assistant Commissioner (ST) Inspection, Chengalpattu Intelligence Division,870/2A, N.S.
Garden, Kanchipuram High Road,Thimmavaram, Chengalpattu - 603101.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorarified Mandamus, to calling for records of the order passed by the respondent in GSTIN33AANFV4478J1ZK/2022-2023 along with Form GST DRC-07 with Reference No.ZD3301262096371 Dated 29.01.2026
and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)
(g) of the Constitution
For Petitioner(s):
Mr.M.Narasimha Bharathi
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 39721 of 2026
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Order
This writ petition has been filed challenging the impugned order dated 29.01.2026 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. When this matter was taken up for hearing, though the learned counsel for the petitioner made elaborate arguments, he, subsequently, admitted that the impugned order was passed after providing sufficient opportunities and thus, he seeks liberty of this Court to file an appeal against the said impugned assessment order. Further, he would submit that the petitioner is ready and willing to pay 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit to the respondent. Hence, he requests this Court to pass appropriate orders.
WP No. 39721 of 2026
5. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the impugned order dated 29.01.2026 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.
8. Therefore, though this petition has been filed challenging the impugned order dated 29.01.2026, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.
9. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is also closed.
WP No. 39721 of 2026
10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.
11. At request of the petitioner, this Court directs the concerned Bank to defreeze the petitioner’s bank account, immediately upon production of a copy of this order along with the proof for payment of aforesaid amount and subsequently, intimate the same to the respondent. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Assistant Commissioner (ST) Inspection, Chengalpattu Intelligence Division, 870/2A, N.S. Garden, Kanchipuram High Road, Thimmavaram, Chengalpattu - 603101.
WP No. 39721 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 39721 of 2026 09-10-2026