Vinayaga Constructions v. The Deputy Commissioner (Ct) Cuddalore

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

¶6Considering the same, the cases are remitted back to the 2nd 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.

¶7Subject to the petitioner complying with the above stipulations, the 2nd respondent shall proceed to pass fresh orders on merits and in accordance with law, as expeditiously as possible, preferably within a period of three (3) months of such reply.

¶8It is needless to state that, before passing any such orders, the petitioner shall be heard.

¶9It is made clear that bank attachment shall be lifted if the petitioner is not in arrears of any other amount for any other tax period, barring the amount demanded under the respective assessment orders.

¶10In 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 these writ petitions were dismissed in limine today.

¶11These writ petitions stand disposed of with the above directions. Consequently, connected miscellaneous petitions are closed. No costs.

16.04.2026 raja To

¶1The Deputy Commissioner (CT) - Cuddalore, O/o. The Deputy Commissioner (GST Appeals) No.8, Sub Jail Road, Manjakuppam, Cuddalore - 607 001.

¶2The 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.

C.SARAVANAN, J. raja

16.04.2026 (1/2)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 16.04.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN 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 Mandamus, calling for records of the 1st respondent rejection order dated 26.03.2026 made in FORM GST APL-02 against ARN No. AD330326062005J and the demand order made in Reference No. ZD331125043781O dated 04.11.2025, passed by the 2nd 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 Mandamus, calling for records of the 1st 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 2nd 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. 3. In these writ petitions, the petitioner has challenged the respective 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 petitioner failed to reply to the said notices. 5. The petitioner has discharged part of the tax liability confirmed by the respective assessment orders as detailed below: W.P. Nos FY Date of Assessment