WP/11692/2026 of m/s. Vishash Traders Vs The Deputy Commissioner (ST), Avadi Zone

WP No. 11692 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP Nos. 11692, 11718, 11706 & 11725 of 2026 and WMP.Nos12754, 12757, 12785, 12787,12767, 12771, 12778 & 12779 of 2026 M/s. Vishash Traders Rep. By its Proprietor Mrs. Amudha Anburaj, No.654/1, GNT Road Thandal Kazan Village, Puzhal Chennai - 600 066 GSTIN -33ACBPA6718N1ZP ..Petitioner in all WPs Vs 1. The Deputy Commissioner (ST), Avadi Zone Integrated Commercial Taxes Building, No.32, Elephant Gate bridge Road, Chennai-600 003 2. The Assistant Commissioner (ST) Surappattu Assessment Circle, Chennai Division, Integrated Commercial Taxes Building No. 32, Elephant Gate Bridge Road, Chennai - 600 003 ..Respondent in all WPs W.P.No.11692 of 2026:Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to c all for the entire records of impugned proceedings order dated 09.09.2025 reference No.GSTIN/33ACBPA6718N1ZP/2021-2022 on the file of the second Respondent and the consequential order of first respondent dated 22.12.2025 in proceedings No.GSTIN-33ACBPA 6718N1ZP/2025 and quash the same as arbitrary and illegal . W.P.No.11718 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to c all for the entire records of impugned proceedings order dated 09.09.2025 reference https://www.mhc.tn.gov.in/judis WP No. 11692 of 2026 __________ Page2 of 6 No.GSTIN/ 33ACBPA6718N1ZP /2022-2023 on the file of the second Respondent and the consequential order of first respondent dated 22.12.2025 in proceedings No.GSTIN-33ACBPA6718N1ZP/ 2025 and quash the same as arbitrary and illegal. WP No. 11706 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to c all for the entire records of impugned proceedings order dated 09.09.2025 reference No.GSTIN/33ACBPA6718N1ZP/2024-2025 on the file of the second Respondent and the consequential order of first respondent dated 22.12.2025 in proceedings No.GSTIN-33ACBPA 6718N1ZP/2025 and quash the same as arbitrary and illegal. WP No. 11725 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to c all for the entire records of impugned proceedings order dated 09.09.2025 reference No.GSTIN/ 33ACBPA6718N1ZP /2023-2024 on the file of the second Respondent and the consequential order of first respondent dated 22.12.2025 in proceedings No.GSTIN-33ACBPA6718N1ZP/ 2025 and quash the same as arbitrary and illegal. For Petitioner in all WPs : For Respondents in all WPs: Mr.V J Arul Raj Mr.V.Prashanth Kiran, Govt. Advocate COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents. 2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner a nd the learned Government Advocate for the Respondents. https://www.mhc.tn.gov.in/judis WP No. 11692 of 2026 __________ Page3 of 6 3. Petitioner is before this court against the impugned order dated 22.12.2025 which is impugned in the Assessment Orders dated 09.09.2025 and impugned recovery notice dated 22.12.2025 . 4. Learned counsel for the petitioner submits that the petitioner will deposit 25% of the disputed tax confirmed by the respective impugned orde r dated 09.09.2025 passed for the tax period 2021-2022 to 2024-2025 as a condition for denovo adjudication of the demand confirmed by the respective impugned orders. 5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST Enactments, 2017 against the impugned Order has already expired long before. However, the present Writ Petition has been filed only on 23.03.2026. 6. The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which has been extrac ted hereunder:- “ On instructions from Petitioner, willing to pay 25% of Tax demand amount in each case” https://www.mhc.tn.gov.in/judis WP No. 11692 of 2026 __________ Page4 of 6 7. Recording the above consent given by the Petitioner, these cases are remitted back to the 2nd Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or from the Pe titioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 8. Any amount paid by the Petitioner shall be adjusted towards the aforesaid pre-deposit and the burden of proof is on the Petitioner to discharge the same. 9. Within such time, the Petitioner shall also file a reply to the respective Show Cause Notices in FORM GST DRC-01, together with requisite documents to substantiate the case by treating the impugned Order date d 09.09.2025 as an addendum to the Show Cause Notices. 10. In case the Petitioner complies with the above stipulations, the 2 nd Respondent shall proceed to pass a final order on merits and in acc ordance with law as expeditiously as possible, preferably, within a period of thr ee (3) months of such pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated. https://www.mhc.tn.gov.in/judis WP No. 11692 of 2026 __________ Page5 of 6 11. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other ta x period barring the amount demanded under the impugned Order. 12. In case the Petitioner fails to comply with any of the stipul ations, the Respondent is at liberty to proceed against the Petitioner to rec over the tax in accordance with law as if this Writ Petition was dismissed in limine today. 13. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. 14. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax. 15. These Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. Neutral Citation: Yes/No 01-04-2026 GV https://www.mhc.tn.gov.in/judis WP No. 11692 of 2026 __________ Page6 of 6 C.SARAVANAN J. GV To 1. The Deputy Commissioner (ST), Avadi Zone Integrated Commercial Taxes Building, No.32, Elephant Gate bridge Road, Chennai-600 003 2. The Assistant Commissioner (ST) Surappattu Assessment Circle, Chennai Division, Integrated Commercial Taxes Building No. 32, Elephant Gate Bridge Road, Chennai - 600 003 WP Nos. 11692 , 11718,, 11706 & 11725 of 2026 & WMP.Nos12754, 12757, 12785, 12787,12767, 12771, 12778 & 12779 of 2026 01-04-2026 https://www.mhc.tn.gov.in/judis