WP/14769/2026 of VINAYAGA CONSTRUCTIONS Vs The Deputy Commissioner (CT) Cuddalore
W.P.Nos.14769 & 14771 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.04.2026
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.Nos.14769 & 14771 of 2026
and
W.M.P.Nos.16052 & 16054 of 2026
Vinayaga Constructions,
GSTIN: 33AFYPV9403P2ZA
Represented by its Proprietor, Vinayagamurthy,
No.241, Ponniamman Kovil Street, Thirumangalam,
Pidaripattu, Villupuram - 605 501. ... Petitioner in both W.Ps
Vs.
1. The Deputy Commissioner (CT) - Cuddalore,
O/o. The Deputy Commissioner (GST Appeals)
No.8, Sub Jail Road,
Manjakuppam, Cuddalore - 607 001.
2. The Commercial Tax Officer / The State Tax Officer,
Inspection - III, Office of the Joint Commissioner (ST),
(Intelligence) Cuddalore, No.1, Vallalar Nagar,
Manjakuppam, Cuddalore - 607 001. ... Respondents in both W.Ps
Prayer in W.P.No.14769 of 2026: Writ Petition filed under Article 226 of the
Constitution of India, for issuance of a Writ of Certiorarified Mandam us,
calling for records of the 1 st respondent rejection order dated 26.03.2026
made in FORM GST APL-02 against ARN No. AD330326062005J and the
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W.P.Nos.14769 & 14771 of 2026
demand order made in Reference No. ZD331125043781O dated 04.11.2025,
passed by the 2 nd respondent and quash the same and consequently direct the
respondents to give an opportunity of personal hearing.
Prayer in W.P.No.14771 of 2026: Writ Petition filed under Article 226 of the
Constitution of India, for issuance of a Writ of Certiorarified Mandam us,
calling for records of the 1 st respondent rejection order dated 26.03.2026
made in FORM GST APL-02 against ARN No. AD330326061929S and the
demand order made in Reference No. ZD331125042773M dated 04.11.2025,
passed by the 2 nd respondent and quash the same and consequently direct the
respondents to give an opportunity of personal hearing.
For Petitioner : Mr.P.Suresh Babu
in both W.Ps
For Respondents : Mr.V.Prashanth Kiran
in both W.Ps Government Advocate
COMMON ORDER
Mr.V.Prashanth Kiran, learned Government Advocate, takes notice for
the respondents.
2. With the consent of the learned counsel for the petitioner and the
learned Government Advocate for the respondents, both these writ petitions
are being disposed of at the time of admission.
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W.P.Nos.14769 & 14771 of 2026
3. In these writ petitions, the petitioner has challenged the respec tive
impugned orders passed for the respective assessment years as detailed
below:
S.Nos. Writ Petition Nos.
Date of
Assessment Orders
Assessment
Years
Date of Rejection
of Appeals
1. 14769/2026 04.11.2025 2025-2026 26.03.2026
2. 14771/2026 04.11.2025 2024-2025 26.03.2026
4. By the impugned Assessment Orders dated 04.11.2025, the demand
proposed in the respective Show Cause Notices (DRC-01) dated 29.08.2025
that preceded the said assessment orders was confirmed, as the petit ioner
failed to reply to the said notices.
5. The petitioner has discharged part of the tax liability confirme d by
the respective assessment orders as detailed below:
W.P.
Nos
FY
Date of
Assessment
Order
Tax Interest Penalty Total
Amount
paid
DRC 03
& Date
10% paid
in Appeal
& Appeal
filing date
Appeal
Rejection
date
14769
/2026
2025-
2026
04.11.2025 16,88,688 1,47,470 16,88,688 35,24,846 NIL 1,68,870
20.03.2026
26.03.2026
14771
/2026
2024-
2025
04.11.2025 25,83,128 2,71,134 32,41,668 60,95,930 5,00,000
09.03.2026
55499
12.03.2026
Total-
555499
2,58,314
20.03.2026
26.03.2026
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W.P.Nos.14769 & 14771 of 2026
6. Considering the same, the cases are remitted back to the 2 nd
respondent to pass fresh orders on merits, subject to the petitioner filing a
reply to the impugned Show Cause Notices dated 29.08.2025 along with
requisite documents, treating the impugned Assessment Orders dated
04.11.2025 as an addendum to the said notices, within a period of thirty (30)
days from the date of receipt of a copy of this order.
7. Subject to the petitioner complying with the above stipulations, the
2nd respondent shall proceed to pass fresh orders on merits and in acc ordance
with law, as expeditiously as possible, preferably within a peri od of three (3)
months of such reply.
8. It is needless to state that, before passing any such orders, the
petitioner shall be heard.
9. It is made clear that bank attachment shall be lifted if t he petitioner
is not in arrears of any other amount for any other tax period, barr ing the
amount demanded under the respective assessment orders.
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W.P.Nos.14769 & 14771 of 2026
10. In case the petitioner fails to reply to the show cause notices within
the above stipulated time, the respondents are at liberty to proceed against the
petitioner to recover the tax in accordance with law as if t hese writ petitions
were dismissed in limine today.
11. These writ petitions stand disposed of with the above directions.
Consequently, connected miscellaneous petitions are closed. No costs.
16.04.2026
raja
Neutral Citation : Yes / No
To
1. The Deputy Commissioner (CT) - Cuddalore,
O/o. The Deputy Commissioner (GST Appeals)
No.8, Sub Jail Road,
Manjakuppam, Cuddalore - 607 001.
2. The Commercial Tax Officer / The State Tax Officer,
Inspection - III, Office of the Joint Commissioner (ST),
(Intelligence) Cuddalore, No.1, Vallalar Nagar,
Manjakuppam, Cuddalore - 607 001.
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W.P.Nos.14769 & 14771 of 2026
C.SARAVANAN, J.
raja
W.P.Nos.14769 & 14771 of 2026
16.04.2026
(1/2)
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