Madras High Court
WP/39561/2026 of M/s.VR Builders Vs The Assistant Commissioner (ST) Inspection on 8 October 2026
WP No. 39561 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39561 of 2026
and W.M.P.Nos.44453 & 44454 of 2026
CNR: {HCMA012252862026}
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: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for records of the order passed by the respondent in GSTIN33AANFV4478J1ZK/ 2021-2022 along with Form GST DRC-07 with Reference No.ZD330126206008Y 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):
Mr.I.Dinesh,
Additional Government Pleader (T)
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 29.01.2026, the learned counsel for the petitioner, after making lengthy
WP No. 39561 of 2026
arguments, 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 of 10%, which required for filing the appeal. He has also made an endorsement that effect in the case bundle.
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 a liberty 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 of 10%, within a period of two (2) weeks from the date of receipt of a copy of this order. Upon 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. Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account
WP No. 39561 of 2026
of the petitioner, upon production of the proof of payment of the said amount along with a copy of this order by the petitioner and permit them to operate the accounts normally. No costs. W.M.P.No.44453 of 2026 filed to dispense the original impugned order is ordered. Consequently, W.M.P.No.44454 of 2026 stands closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To: The Assistant Commissioner (ST) Inspection, Chengalpattu Intelligence Division,870/2A, N.S. Garden, Kanchipuram High Road,Thimmavaram, Chengalpattu - 603101.
WP No. 39561 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 39561 of 2026 08-10-2026