WP/12475/2026 of M/s. Manickam Construction Vs THE ASSISTANT COMMISSIONER (ST)

WP No. 12475 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12475 of 2026 and WMP Nos.13640 & 13641 of 2026 M/s. Manickam Construction Rep. by its proprietor, 1/340B, Banthalur, Chennasandaram, Pochampalli Krishnagiri 635 121 ..Petitioner(s) Vs The Assistant Commissioner (st) Assessment circle Krishnagiri II, Krishnagiri 635 001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the entire recor dings relating to the impugned proceedings passed in DRC-07 in GSTIN- 33AMKPM9850E1ZV/ 2020- 2021 dated 13.06.2023 on the file of the respondent and to quash the same. For Petitioner(s): Mr.R.Ezhilarasan For Respondent(s): Mr.T.N.C.Kaushik, Additional Government Pleader https://www.mhc.tn.gov.in/judis WP No. 12475 of 2026 __________ Page2 of 6 ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission i tself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 13.06.2023, which was preceded by a Show Cause Notice in GST DRC-01 dated 12.04.2023 wherein the Petitioner was called upon to appe ar for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 13.06.2023. 4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has alr eady expired. The present Writ Petition has been filed only on 26.03.2026. 5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 100% of the disputed tax as a condition for denovo adjudication. https://www.mhc.tn.gov.in/judis WP No. 12475 of 2026 __________ Page3 of 6 6. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:- “The petitioner counsel accepts for the deposit of 100% of the disputed amount to dispose this writ petition.” 7. Recording the above submission, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 100% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of rece ipt of a copy of this order. 8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 12.04.2023 together with requisite documents to substantiate the case by treating the impugned Order dated 13.06.2023 as an addendum to the Show Cause Notice dated 12.04.2023. 9. In case the Petitioner complies with the above stipulations, the 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 reply/pre-deposit. Subject to the Petitioner complying with the above https://www.mhc.tn.gov.in/judis WP No. 12475 of 2026 __________ Page4 of 6 stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated. 10. It is made clear that bank attachment shall be lifted subjec t to the Petitioner depositing 100% 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. 11. 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. 12. It is needless to state that before passing any such order, the Respondent shall give due notice to the Petitioner. 13. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 06-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No MFA https://www.mhc.tn.gov.in/judis WP No. 12475 of 2026 __________ Page5 of 6 To The Assistant Commissioner (st) Assessment circle Krishnagiri II, Krishnagiri 635 001 https://www.mhc.tn.gov.in/judis WP No. 12475 of 2026 __________ Page6 of 6 C.SARAVANAN, J. MFA WP No. 12475 of 2026 and WMP Nos.13640 & 13641 of 2026 06-04-2026 https://www.mhc.tn.gov.in/judis