Madras High Court
WP/44722/2026 of Tvl Clear Secured Services Limited Vs The Assistant Commissioner (ST) on 2 November 2026
WP Nos. 44722 and 44718 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 44722 and 44718 of 2026
and WMP Nos.50223, 50225, 50216 and 50217 of 2026
CNR:{HCMA012581552026}
Tvl Clear Secured Services Limited,
(Formerly known as Clear Secured Services (P) Ltd.,)
(Represented by its Branch Manager, Prakash Ramadoss), No. 1, Balaji Street, Kodambakkam, Chennai, Tamil Nadu - 600 024.
..Petitioner in both
W.Ps.
Vs
The Assistant Commissioner (ST)
Porur Assessment Circle,
No. 4/109, 1st Floor, Integrated State Taxes Offices Building, Trunk road, Chennai Banglore Highway, Varadharajapuram, Nazrethpet, Chennai, Tamil Nadu - 600 123.
..Respondent in both
W.Ps.
WP No. 44722 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records relating to the impugned assessment order passed in Form GST DRC - 07 with Reference No. ZD331125431215X dated 25.11.2025, along with the detailed
WP Nos. 44722 and 44718 of 2026
order in GSTIN 33AADCC5952H1ZR / 2021-22 issued for the FY 2021-2022, by the respondent, and quash the same as arbitrary, illegal, perverse, and violative of the principles of natural justice or pass such further or other orders as this Honble Court may deem fit and proper in the facts and circumstances of this case, and thus render justice.
WP No. 44718 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records on the files of the respondent herein in Form GST DRC - 07 with Reference No.
ZD330925057799M dated 04.09.2025, along with the detailed order in GSTIN
33AADCC5952H1ZR /2023 -24 dated 02.09.2025 issued for the FY 2023- 2024 and quash the same or pass such further or other orders as it may deem fit and proper in the facts and circumstances of this case and render justice.
For Petitioner(s):
in both W.Ps.
Mr. B.Syed Abdul Wakeel
For Respondent(s):
in both W.Ps.
Mr. I. Dinesh
Additional Government Pleader (Taxes)
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COMMON ORDER
The present Writ Petitions have been filed challenging the impugned assessment orders dated 25.11.2025 and 04.09.2025 passed by the respondent for the assessment years 2021-2022 and 2023-2024, respectively.
WP Nos. 44722 and 44718 of 2026
2. The learned counsel for the petitioner submits that although the petitioner filed its reply to the show cause notices, the same has not been considered in proper perspective by the respondent while passing the impugned orders.
3. In response, the learned Additional Government Pleader appearing for the respondent submits that the impugned orders were passed only after duly considering the reply filed by the petitioner. He further submits that if the petitioner is willing to deposit an additional 5% of the disputed tax amount, over and above the mandatory statutory pre-deposit, liberty may be granted to the petitioner to prefer a statutory appeal.
4. At this juncture, the learned counsel for the petitioner seeks leave of this Court to challenge the impugned orders by way of a statutory appeal before the Appellate Authority. He further submits that the petitioner is ready and willing to deposit an additional 5% of the disputed tax amount, over and above the mandatory statutory pre-deposit required for filing the appeal, and has made an endorsement in the Court bundle to that effect.
WP Nos. 44722 and 44718 of 2026
5. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader (Taxes) accepting notice on behalf of the respondent, and perused the materials available on record.
6. A perusal of the impugned orders reveals that the petitioner had filed its reply and participated in the adjudication proceedings. Under such circumstances, this Court is not inclined to entertain these Writ Petitions under Article 226 of the Constitution of India, as an appropriate and efficacious alternative remedy is available to the petitioner by way of a statutory appeal. Accordingly, these Writ Petitions are dismissed. However, liberty is granted to the petitioner to file a statutory appeal before the competent Appellate Authority, subject to the condition that the petitioner deposits an additional 5% of the disputed tax amount, over and above the mandatory statutory pre-deposit, within a period of four (4) weeks from the date of receipt of a certified copy of this order.
7. Upon fulfillment of the aforesaid condition, the Appellate Authority is directed to take the appeal on record without insisting upon limitation, and pass appropriate orders on merits and in accordance with law, after providing a reasonable opportunity of being heard to the petitioner. Such orders shall be
WP Nos. 44722 and 44718 of 2026 passed as expeditiously as possible. W.M.P.Nos. 50223 and 50216 of 2026 filed to dispense with the production of the certified copies of the impugned orders are allowed. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 02-11-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Note: Issue order copy on or before 06.11.2026. Asi To The Assistant Commissioner (ST) Porur Assessment Circle, No. 4/109, 1st Floor, Integrated State Taxes Offices Building, Trunk road, Chennai Banglore Highway, Varadharajapuram, Nazrethpet, Chennai, Tamil Nadu - 600 123.
WP Nos. 44722 and 44718 of 2026 KRISHNAN RAMASAMY J. Asi WP Nos. 44722 and 44718 of 2026 and WMP Nos.50223, 50225, 50216 and 50217 of 2026 02-11-2026