Madras High Court
WP(MD)/30946/2026 of Iyyanan Eswaran Vs . The Appellate Deputy Commissioner (ST) (GST) on 2 November 2026
WP(MD) No. 30946 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30946 of 2026
CNR:{HCMD011502512026}
and
WMP(MD) Nos.23739, 23741 & 23744 of 2026
Iyyanan Eswaran,
S/o. Iyyanan,
Proprietor of Tvl.Iyyanan Eswaran,
(Works Contract Services - HSN 9954),
No.3/15, Ganapathi Nagar,
L.Poolaugulam, Andarkottaram Post,
Madurai, Tamil Nadu - 625 020.
GSTINL: 33AAAPE5413B1ZP.
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai.
2. The Deputy State Tax Officer-1,
Office of the Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr.Thangaraj Salai, Madurai - 625 020.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records of the second respondent culminating in the impugned order dated 14.11.2023 and the summary thereof in Form GST DRC-07 bearing Reference No.ZD331123076033Y dated 14.11.2023 for the tax period April 2020 to March 2021, quash the same as illegal, arbitrary and contrary to law and consequently direct the
WP(MD) No. 30946 of 2026
second respondent to re-adjudicate the Show Cause Notice bearing Reference No: ZD331122023010L dated 10.11.2022 afresh, after permitting the petitioner to file a reply along with the work orders, the reconciliation of the tax deducted at source and of the payments and recoveries already made, and after affording an effective opportunity of personal hearing, and to pass orders on merits and in accordance with law or in the alternative, direct the first respondent to receive and entertain the statutory appeal to be preferred by the petitioner against the said order, notwithstanding the delay, by reckoning the sum of Rs.4,71,557/- already recovered towards the pre-deposit under Section 107(6) of the CGST/TNCST Act, 2017, without insisting upon any further pre-deposit, and to decide the same on merits after affording an effective opportunity of personal hearing and further direct the respondents to forthwith lift and withdraw the attachment of the petitioners bank account(s) and restore the operation thereof, and restrain the respondents from initiating or continuing any further recovery proceedings pending such adjudication, on such terms as this Court may deem fit.
For Petitioner
: Mr.I.Velpradeep
For Respondents
: Mr.R.Parthiban
Special Government Pleader
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ORDER
Order dated 14.11.2023 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
WP(MD) No. 30946 of 2026
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 100% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondents.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 100% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of remittance of 100% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
WP(MD) No. 30946 of 2026
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 02-11-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Appellate Deputy Commissioner (ST) (GST), Commercial Taxes Department, Madurai.
2. The Deputy State Tax Officer-1, Office of the Assistant Commissioner (ST), Madurai Rural (East) Assessment Circle, Commercial Taxes Building, Dr.Thangaraj Salai, Madurai - 625 020.
WP(MD) No. 30946 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30946 of 2026 02-11-2026