Meena Constructions GST Order Quashed, 25% Remit

Authority: High Court of Judicature at Madras

Order Date: 07-07-2026

Petitioner: Tamilselvan Anand, Proprietor of Tvl. Meena Constructions, No.4, Ellupakkam Village, Medur Post, Ponneri, Tiruvallur, Tamil Nadu, 601204.
Respondent: Assistant Commissioner of CGST and Central Excise, Ponneri Division, Chennai Outer Commissionerate, R‑40, A‑1, 2nd Floor, 100 Feet Road, Mogappair, Chennai 37.
Nature of Proceeding: Writ Petition under Article 226 of the Constitution of India challenging a GST assessment order.
Impugned Order Details: FORM DRC‑07, Ref. No. ZD331225447544G dated 30.12.2025, read with Order‑in‑Original No. 180/2025‑GST (AC) dated 30.12.2025, pertaining to Assessment Year 2021‑2022.
Grounds for Challenge: Order issued without hearing the petitioner and petition filed after the limitation period had expired.
Counsel for Petitioner: Mr. G. Derrick Sam; counsel for Respondent: Mr. M. Santhanaraman, Sr. Standing Counsel, who accepted notice on behalf of the respondent.
Petitioner’s Offer: Agreed to remit 25% of the disputed tax demand as a condition for remand; endorsement recorded in the bundle.

The impugned order dated 30.12.2025 is set aside.
The matter is remanded for reconsideration, with the petitioner required to remit 25% of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
After receipt of the remittance, a fresh order must be issued within three (3) months.
No order as to costs was made.
Connected writ miscellaneous petitions (W.M.P. Nos. 26489 & 26490 of 2026) are closed.

Topics: GST, Tax Litigation