Madras High Court
WP/38778/2026 of Lucky Enterprises Vs The Deputy Commissioner ST FAC, Avadi, Zone on 14 October 2026
WP No. 38778 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38778 of 2026
and WMP Nos.43511 and 43513 of 2026
CNR: {HCMA012036632026}
Lucky Enterprises,
Represented by its Prop. Nizamudeen,
GF, 1, Sathangadu,
Gandhi Nagar Main Road,
Tiruvottiyur, Chennai, Tamil Nadu, 600019
..Petitioner(s)
Vs
The Deputy Commissioner ST FAC, Avadi, Zone, No 32 Integrated commecial Tax Building, Elephant Gate Bridge Road, Chennai 600 003
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus to call for the records of the Recovery Notice in REf. No 33AHHPN4573B1ZK / 2026 dated 18.05.2026 (Impugned notice) issued by the respondent and quah the same and direct the respondent to accept the GST payment in instalments.
For Petitioner(s):
Mr. Surya V
For Respondent(s):
Mr. B. Sivaraman
Government Advocate (Taxes)
WP No. 38778 of 2026
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ORDER
The present Writ Petition has been filed challenging the recovery notice dated 18.05.2026 issued by the respondent.
2. The learned counsel for the petitioner submits that the petitioner does not dispute the tax liabilities, but seeks time to remit the tax in ten (10) equal monthly installments.
3. When the matter came up for hearing on 06.10.2026, this Court passed the following order:- “Mr.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.
2. The learned counsel appearing for the petitioner would submit that the petitioner is ready and willing to discharge his admitted tax liabilities of a sum of Rs.33,01,65,167/- and hence, he seeks time for filing an affidavit with regard to the payment of said amount by way of 10 installments.
3. At request, post this matter on 14.10.2026.”
WP No. 38778 of 2026
4. Pursuant to the said order, the petitioner filed an affidavit dated 12.10.2026. The relevant paragraph of the said affidavit is extracted below:- “11. I submit that I undertake to discharge the entire outstanding demand in ten (10) equal monthly instalments of Rs.3,30,16,516/- (Rupees Three Crores Thirty Lakhs Sixteen Thousand Five Hundred and Sixteen only) each, commencing from such date as may be fixed by this Hon’ble Court, and to complete the payment of the entire outstanding liability within a period of ten (10) months. I further undertake to remit each instalment punctually and comply with the payment schedule as may be directed by this Hon’ble Court.”
5. The learned counsel for the petitioner, by referring to paragraph No. 11 of the said affidavit, further submits that the petitioner is ready and willing to deposit a sum of Rs.3,30,16,516/- by way of 10 equal installments on or before the 10th of every month.
6. The learned Government Advocate (T) submits that in the event of default in any single installment, the respondent may be granted liberty to proceed with the impugned recovery proceedings.
WP No. 38778 of 2026
7. Considering the facts and circumstances of the case and the submission made by the learned counsel for the petitioner that the petitioner is ready and willing to pay the entire demand of Rs.33,01,65,167/- in 10 equal monthly installments, having also filed an affidavit to this effect, this Court permits the petitioner to deposit the entire demand by way of 10 equal monthly installments of Rs.3,30,16,516/- (Rupees Three Crores Thirty Lakhs Sixteen Thousand Five Hundred and Sixteen only) each, on or before the 10th of every month commencing from November 2026.
8. The first installment shall be deposited on or before 10.11.2026. Till the completion of the said ten (10) installments, the respondent shall defer the recovery proceedings. However, in the event that the petitioner fails to remit any single installment as undertaken, the respondent is at liberty to proceed with the impugned recovery proceedings.
WP No. 38778 of 2026
9. With the above directions, this Writ Petition stands disposed of. No costs. W.M.P.No.43511 of 2026 filed to dispense with the production of the recovery notice dated 18.05.2026, is allowed. Consequently, the connected Miscellaneous Petition is closed. 26-10-2026 Asi To The Deputy Commissioner ST FAC, Avadi, Zone, No 32 Integrated commecial Tax Building, Elephant Gate Bridge Road, Chennai 600 003
WP No. 38778 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 38778 of 2026 and WMP Nos.43511 and 43513 of 2026 26-10-2026