Madras High Court
WP/36919/2026 of M/S.C Balaji Constructions Vs Appellate Authority on 23 September 2026
WP No. 36919 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36919 of 2026
and W.M.P.Nos.41393 & 41395 of 2026
CNR: {HCMA012061972026}
M/S.C Balaji Constructions,
Rep. by its Proprietor MR.C.Balaji, No.48, School Street, Ayal Village, Sholinghur - 632505.
..Petitioner(s)
Vs
1. Appellate Authority
Deputy Commissioner (CT),
commercial taxes building, No.4, bharathiyar salai, fort round road, vellore - 632001.
2. Deputy Commercial Tax Officer/
Deputy State Tax Officer-I
Arakkonam Assessment Circle,1st Floor, Ward- B, Block-25, T.S.No.22, Gandhi Road, Arakkonam - 631001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, To call for the records of impugned Rejection Order in Form GST APL-02 dated 22.06.2026 bearing Reference No. ZD330626213322T of the 1st Respondent Appellate Authority together with impugned order dated 16.12.2025 bearing Reference No.
ZD3312252583986 in Form GST DRC-07 along with its annexure of the 2nd
WP No. 36919 of 2026
Respondent passed in Petitioner's GSTIN 33BNOPB4265L1ZT for the FY
2021-22.
For Petitioner(s):
Ms.S.Homana
for Mr.R.Anish Kumar
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 16.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. Learned counsel for the petitioner submits that the 10% pre-deposit was made while lodging the appeal. On instructions, she submits that the petitioner agrees to remit an additional 15% of the disputed tax demand as a
WP No. 36919 of 2026
condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the remittance of an additional 15% of the disputed tax demand by the petitioner within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of an additional 15% of the disputed tax demand. Subject to fulfilment of this condition, the bank attachment if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA
WP No. 36919 of 2026
To
1. Appellate Authority Deputy Commissioner (CT), commercial taxes building, No.4, bharathiyar salai, fort round road, vellore - 632001.
2. Deputy Commercial Tax Officer/Deputy State Tax Officer-I Arakkonam Assessment Circle,1st Floor, Ward- B, Block-25, T.S.No.22, Gandhi Road, Arakkonam - 631001.
WP No. 36919 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36919 of 2026 and W.M.P.Nos.41393 & 41395 of 2026 23-09-2026