WP/15955/2026 of C Lingesan Vedhachalam Vs The Assistant Commissioner (ST)(FAC)

WP No. 15955 of 2026 __________ Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 15955 of 2026 and WMP Nos.17195 & 17197 of 2026 Mr. C. Lingesan Vedhachalam Sole Proprietor of Tvl Technique Engineers, No.1, Tagore Street, Krishnapuram, Ambattur, Thiruvallur-600053. ..Petitioner(s) Vs The Assistant Commissioner (ST)(FAC), Tiruverkadu Assessment Circle, No.4/109, Bangalore High way, Nazarathpet, Chennai-600 123. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for records leading to the issuance of Assessment Order bearing No.33AGLPL9443K1ZY/2021-2022 dated 05.12.2025 passed by the Respondent herein and quash the same. For Petitioner(s): Ms. S.P. Sri Harini For Respondent(s): Mr. V. Prashanth Kiran, Government Advocate ORDER Mr. V. Prashanth Kiran, learned Government Advocate, takes notice for the Respondent. https://www.mhc.tn.gov.in/judis WP No. 15955 of 2026 __________ Page2 of 6 2. This Writ Petition is 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 Respondent. 3. The Petitioner is before this Court against the Impugned Assessment Order dated 05.12.2025 issued under Section 73 of the respective GST Enactments, for the Tax Period April 2021 – 2022, whereby the pro posal in the Show Cause Notice dated 23.08.2025 has been confirmed. 4. The learned counsel for the Petitioner submitted that the entire disputed tax liability confirmed in the Impugned Assessment Order dated 05.12.2025 has already been recovered from the Petitioner. The details of the amounts recovered from the Petitioner’s Cash Ledger are as follows:- “ (Amounts in Rupees) Order Tax Interest Penalty Total 05.12.2025 7,23,408 5,44,756 92,200 13,60,364 Date Ledger Tax (in Rs.) Total (in Rs.) CGST SCGST IGST 13.03.2026 Cash 2,00,000 2,00,000 4,00,000 25.03.2026 Cash 4,68,941 4,68,941 22,482 9,60,364 TOTAL 13,60,364 ” https://www.mhc.tn.gov.in/judis WP No. 15955 of 2026 __________ Page3 of 6 5. However, the learned Government Advocate for the Respondent is unable to confirm the same. He further submitted that, if indeed the aforesaid amount has not been recovered from the Petitioner, the Petitioner may be directed to deposit at least 10% of the disputed tax, as a condition for denovo adjudication. 6. Considering the facts and circumstances of the case, and taking note of the submission made by the learned counsel for the Petitioner, I a m inclined to remit back the case to the Respondent for fresh consider ation and to pass a fresh order on merits and in accordance with law, withi n a period of thirty (30) days from the date of receipt of a copy of this order, subject to the verification as to whether the entire disputed tax has already been recovered from the Petitioner. 7. In the event that no amount has been recovered from the Petitioner , as stated by the learned counsel for the Petitioner, the Petitioner shall deposit 25% of the disputed tax amount confirmed in the Impugned Assessment Order. 8. Within such time, the Petitioner shall also file a proper repl y to the Show Cause Notice dated 23.08.2025, along with the requisite documents to substantiate the defence by treating the Impugned Assessment Order dated 05.12.2025 as an addendum to the Show Cause Notice dated 23.08.2025. https://www.mhc.tn.gov.in/judis WP No. 15955 of 2026 __________ Page4 of 6 9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably, within a period of thr ee (3) months of such reply/pre-deposit. 10. 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/lifted. 11. In case the Petitioner fails to comply with any of the stipula tions, the Respondent is at liberty to proceed against the Petitioner to r ecover the tax in accordance with law as if this Writ Petition had been dism issed in limine today. 12. Needless to state, before passing any such order, the Respondent shall issue due notice to the Petitioner. 13. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected miscellaneous petitions are also closed. 24-04-2026 Neutral Citation: Yes/No klt https://www.mhc.tn.gov.in/judis WP No. 15955 of 2026 __________ Page5 of 6 To The Assistant Commissioner (ST)(FAC), Tiruverkadu Assessment Circle, No.4/109, Bangalore High way, Nazarathpet, Chennai-600 123. https://www.mhc.tn.gov.in/judis WP No. 15955 of 2026 __________ Page6 of 6 C.SARAVANAN, J. klt WP No. 15955 of 2026 and WMP Nos.17195 & 17197 of 2026 24-04-2026 https://www.mhc.tn.gov.in/judis