Tvl. B. Karunakaran Contractor v. The State Tax Officer (Review) /

Order Tax Period Tax Amount Interest Penalty 22682 / 2026

31.10.2025 2018-19 1765136 2126304 1811162 22683 / 2026

31.10.2025 2019-20 2950154 2938838 2950154 22684 / 2026

31.10.2025 2020-21 5426666 4737172 5822539 22685 / 2026

03.11.2025 2021-22 12043660 7933526 12490630 22686 / 2026

04.11.2025 2022-23 4471768 2052538 7055592 22687 / 2026

03.11.2025 2023-24 9060550 2532848 9187058

¶3The impugned orders were preceded by separate Show Cause Notices issued for the respective tax periods on 11.06.2025 in DRC-01, to which the petitioner had failed to file a reply.

¶4The petitioner's case is that the petitioner is a medium-sized contractor. However, the petitioner failed to notice that the notices in DRC-01 had been sent to the petitioner through the Portal on 11.06.2025 and that the impugned orders had also been passed during the last quarter of the financial year 2025-2026.

¶5It is submitted that the petitioner has a fair case on merits.

¶6At this stage, the learned counsel for the petitioner submitted that the petitioner would deposit a sum of Rs.50,00,000/- in three instalments.

¶7The learned counsel for the petitioner has made the following endorsement:- ''Give consent to pay Rs.50 Lakhs in three installments and ready to go before the Assessing Authority.''

¶8In view of the above, the impugned orders are quashed and the cases are remitted back to the respondent to pass fresh orders, subject to the petitioner depositing a sum of Rs.50,00,000/- within a period of ninety (90) days from today, in three consecutive monthly instalments commencing from 1st September 2026. Accordingly, the petitioner is directed to deposit the first instalment of Rs.15,00,000/- on or before 1st September 2026, the second instalment of Rs.15,00,000/- on or before 1st October 2026 and the third instalment of Rs.20,00,000/- on or before 1st November 2026.

¶9Within the aforesaid period, the petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 11.06.2025, together with the requisite documents to substantiate the case, by treating the impugned orders as an addendum to the Show Cause Notice dated 11.06.2025.

¶10In the event of the petitioner complying with the above stipulations, the respondent shall proceed to pass final orders on merits and in accordance with law as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of such reply / completion of the pre-deposit.

¶11In the event of the petitioner failing to comply with any of the above stipulations, the respondent shall be at liberty to proceed against the petitioner for recovery of the tax in accordance with law, as if these Writ Petitions had been dismissed in limine today.

¶12Needless to state, before passing any such order, the respondent shall give due notice to the petitioner. The petitioner shall cooperate with the respondent by filing adequate documents to substantiate the case. If desired, the petitioner may also file an additional submission.

¶13These Writ Petitions stand disposed of with the above observations. No costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 11-08-2026 Index: Yes/No Speaking/Non-speaking order smn2 To The State Tax Officer (Review) /The Commercial Tax Officer, Virudhunagar (Intelligence), Virudhunagar. C.SARAVANAN J. smn2 Common order in WP(MD)Nos. 22682 to 22687 of 2026 11-08-2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD)Nos.22682 to 22687 of 2026 and W.M.P.(MD)No.16900, 16902, 16904, 16906, 16894 and 16897 of 2026 Tvl. B. Karunakaran Contractor, Rep. by its B. Karunakaran, No. 422, Thamarakki South, Idaiyamelur Via, Sivaganga 630 562. ..Petitioner(s) in all the W.Ps. Vs The State Tax Officer (Review) /The Commercial Tax Officer, Virudhunagar (Intelligence), Virudhunagar. ..Respondent(s) in all the W.Ps. Prayer in WP(MD) No. 22682 of 2026:- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS, calling for the impugned assessment order on the file of respondent vide GSTIN : 33AWSPK4648J1Z0/2018-19 and in summary order Reference No ZD331025389314I dated 31.10.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice. Prayer in WP(MD) No. 22683 of 2026:- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS calling for the impugned assessment order on the file of respondent vide GSTIN : 33AWSPK4648J1Z0/2019-20 and in summary order Reference No ZD331025389345D dated 31.10.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice. Prayer in WP(MD) No. 22684 of 2026:- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for the impugned assessment order on the file of respondent vide GSTIN : 33AWSPK4648J1Z0/2020-21 and in summary order Reference No ZD331025389361J dated 31.10.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-21 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice. Prayer in WP(MD) No. 22685 of 2026:- Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for the impugned assessment order on the file of respondent vide GSTIN : 33AWSPK4648J1Z0/2021-22 and in summary order Reference No ZD331125035742Q dated 03.11.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice. Prayer in WP(MD) No. 22686 of 2026:- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS, calling for the impugned assessment order on the file of respondent vide GSTIN: 33AWSPK4648J1Z0/2022-23 and in summary order Reference No ZD331125043832P dated 04.11.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2022-23 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice. Prayer in WP(MD) No. 22687 of 2026:- Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS, calling for the impugned assessment order on the file of respondent vide GSTIN : 33AWSPK4648J1Z0/2023-24 and in summary order Reference No ZD331125035814N dated 03.11.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo