##PAGE1##

W.P.(MD) No.36143 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED: 29.01.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

W.P.(MD)No.36143 of 2025

and W.M.P.(MD)Nos.28747 & 28753 of 2025

TMP Manoharan & CO,

Represented by its CEO,

Mr.Ashok Kumar Manoharan,

Y-231, Block 29,

Neyveli – 607 807. ... Petitioner

Vs

1.Commissioner of GST & Central Excise (Appeals),

Circuit Office @ Trichy,

No.01, Williams Road, Cantonment,

Trichy – 620 001.

2.Assistant Commissioner of GST and

Central Excise,

No.1, Vallalar Nagar, Manjakuppam,

Cuddalore – 607 001. ... Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India

praying to issue a Writ of Certiorari and quash the Order-in-Appeal No.

80/2025-TRY-ST-APP dated 04.09.2025 passed by 1^st respondent.

For Petitioner : Ms.V.Pramila

For Respondents : Mr.R.Gowrishankar

1/6

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/02/2026 07:00:57 pm )

W.P.(MD) No.36143 of 2025

O R D E R

This Writ Petition is filed challenging the impugned order

passed by the first respondent dated 04.09.2025, wherein the appeal filed

by the petitioner was rejected on account of non-payment of pre-deposit.

2. The learned counsel appearing for the petitioner by

referring the communication said to have been sent by the

Superintendent of GST & Central Excise, Neyveli Range 1, submitted

that the petitioner paid the service tax. The said Superintendent has

recognised that payment of Rs.3,09,440/- has been paid towards the

service tax as on 20^th March 2018. According to the petitioner, 7.5% of

the service tax comes around to a sum of Rs.1,33,562/-. Since the

petitioner has already paid a sum of Rs.3,09,440/- as service tax, there is

no need to deposit a sum of Rs.1,33,562/- as pre-deposit. This vital

aspect has not been considered by the 1^st respondent, while disposing of

the appeal. Further, the learned counsel appearing for the petitioner, by

referring para No.5.2 of the impugned order, would submit that with

regard to Rs.3,09,400/-, the respondent stated in the impugned order that

the said amount pertains to the pre-deposit in respect of the appeals filed

in different forums. However, the 1^st respondent without citing the

2/6

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/02/2026 07:00:57 pm )

W.P.(MD) No.36143 of 2025

appeals or seeking any explanation from the petitioner has dismissed the

appeal filed by the petitioner through the impugned order. Therefore, the

impugned order is liable to be set aside.

3. The learned counsel appearing for the respondents would

submit that the service tax of Rs.3,09,440/- relates to the period prior to

20^th March 2018. Further, even after adjusting the amount of Rs.

3,09,440/-, which was already paid by the petitioner to discharge the

service tax liability, the total balance amount of service tax that was

supposed to be paid by the petitioner was quantified at Rs.43,95,738/- as

on 20^th March 2018. In the present case, proceedings were initiated by

virtue of show cause notice dated 01.10.2018. After taking into

consideration of Rs.3,09,440/- and the other amounts paid by the

petitioner, the show cause notice was issued and subsequently,

culminated in the order dated 05.03.2020, wherein service tax liability of

the petitioner was quantified at Rs.17,80,821/-, after providing due credit

with regard to the payment already made by the petitioner. Therefore, it

is mandatory for the petitioner to pay the pre-deposit of 7.5% which

comes to a sum of Rs.1,33,562/-. Since the said amount was not paid,

the appeal was rejected. Hence, he prayed for dismissal of this Writ

Petition.

3/6

https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/02/2026 07:00:57 pm )

W.P.(MD) No.36143 of 2025

4. This Court heard the submissions made by the learned

counsel appearing for the petitioner as well as the learned counsel

appearing for the respondents and perused the materials available on

record.

5. This Court finds force in the submissions made by the

learned counsel appearing for the respondents. Admittedly