Madras High Court
WP/39455/2026 of M/s. VR Builders Vs The Assistant Commissioner (ST) Inspection on 8 October 2026
WP No. 39455 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39455 of 2026
and WMP Nos.44331 and 44334 of 2026
CNR: {HCMA012252902026}
M/s. VR Builders
Represented by its Partner Rahul Sankirthiyayan.J, No. 2/724A, 2nd Street, Kajura Garden, Neelankarai, Chennai 600115.
..Petitioner
Vs
The Assistant Commissioner (ST) Inspection Chengalpattu Intelligence Division,870/2A, N.S. Garden, Kanchipuram High Road, Thimmavaram, Chengalpattu 603101.
..Respondent
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for records of the order passed by the respondent in GSTIN33AANFV4478J1ZK /2019-2020 along with Form GST DRC-07 with Reference No.ZD330126188552E Dated 28.01.2026 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 191g of the Constitution.
WP No. 39455 of 2026
For Petitioner(s):
Mr. M. Narasimha Bharathi
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader (T)
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 28.01.2026, the learned counsel for the petitioner seeks leave of this Court to file a statutory appeal. He further submits that the petitioner is ready and willing to pay an additional 5% of the disputed tax amount over and above the statutory pre-deposit required for filing the appeal. He has also made an endorsement in the Court bundle to that effect.
2. The learned Additional Government Pleader appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
3. 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 5% 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
WP No. 39455 of 2026 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. There shall be no order as to costs. W.M.P.No.44331 of 2026 filed to dispense with the production of the original impugned order, is allowed. Consequently, the connected Miscellaneous Petition is closed. 08-10-2026 Asi To The Assistant Commissioner (ST) Inspection Chengalpattu Intelligence Division,870/2A, N.S. Garden, Kanchipuram High Road, Thimmavaram, Chengalpattu 603101.
WP No. 39455 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39455 of 2026 and WMP Nos.44331 and 44334 of 2026 08-10-2026