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2026 Supreme(Online)(Mad) 47613
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
DURAISAMY – Appellant
Versus
THE ASSISTANT COMMISSIONER(ST) – Respondent
WP No. 14196 of 2026 | WP No. 14199 of 2026 | WP No. 14286 of 2026 | WP No. 14251 of 2026
For the Appellants/Petitioners: R. Ezhilarasan
For the Respondents: Amirtha Poonkodi Dinakaran
The discretionary remedy under Article 226 of the Constitution of India is not available to a petitioner who continues business operations after the cancellation of their GST registration and fails to make the necessary pre-deposits.
Headnote:(A) Writ Jurisdiction - Discretionary Remedy - Exercise of power under Article 226 - Discretionary relief cannot be granted where the petitioner continued to carry on business after the cancellation of GST registration and failed to make the required pre-deposits. (Para 3)
Issues: Whether the discretionary remedy under Article 226 of the Constitution of India can be exercised in favor of the petitioner who continued business after GST registration cancellation and failed to make pre-deposits.
| Table of Content |
|---|
| 1. challenge to gst assessment orders and submission regarding inability to make pre-deposits. (Para 1 , 2) |
| 2. denial of discretionary remedy under article 226 due to continued business after registration cancellation. (Para 3) |
| 3. dismissal of writ petitions and closure of connected miscellaneous petitions. (Para 4) |
WMP NO. 15440 OF 2026, WMP NO. 15441 OF 2026, WMP NO. 15529 OF 2026, WMP NO. 15530 OF 2026, WMP NO. 15435 OF 2026, WMP NO. 15436 OF 2026, WMP NO. 15495 OF 2026, WMP NO. 15496 OF 2026
Duraisamy
S/o Vijayakumar No.53, Sub Jail Road
Krishnagiri 635001 ..Petitioner(s)
Vs The Assistant Commissioner(st)
Assessment Circle Krishnagiri- 1 Krishnagiri- 635 001. ..Respondent(s)
WP No. 14199 of 2026
Duraisamy ..Petitioner(s)
Vs The Assistant Commissioner(st) Assessment circle Krishnagiri 1,
Krishnagiri 635 001 ..Respondent(s)
WP No. 14286 of 2026
Duraisamy
S/o Vijayakumar, No.53, Sub Jail Road,
Krishnagiri 635001 ..Petitioner(s)
Vs The Assistant Commissioner(st) Assessment circle Krishnagiri 1,
Krishnagiri 635 001 ..Respondent(s)
WP No. 14251 of 2026
Duraisamy ..Petitioner(s)
Vs The Assistant Commissioner(st) Assessment circle Krishnagiri 1,
Krishnagiri 635 001 ..Respondent(s)
W.P.No.14196 of 2026
PRAYER:
This Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the entire recordings relating to the impugned proceedings DRC-07 in GSTIN33APYPV8868G1ZQ/2020-2021 dated 23.02.2022 in Order No.220909210477908 on the file of the respondent quash the same and pass.
WP No. 14199 of 2026
PRAYER:
This Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the entire recordings relating to the impugned proceedings DRC-07 in GSTIN- 33APYPV8868G1ZQ /2019-2020 dated 23.02.2022 in Order No.222408210465129 on the file of the respondent quash the same and pass
WP No. 14286 of 2026
PRAYER:
This Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the entire recordings relating to the impugned proceedings DRC-07 in GSTIN33APYPV8868G1ZQ/2018-2019 dated 23.02.2022 in Order No.220907210437976 on the file of the respondent quash the same and pass such other further or other orders as may be necessary and thus render justice.
WP No. 14251 of 2026
PRAYER: This Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the entire recordings relating to the impugned proceedings DRC-07 in GSTIN33APYPV8868G1ZQ/2017-2018 dated 14.02.2022 in Order No.223004210383255 on the file of the respondent quash the same and pass.
In all W.Ps
For Petitioner(s): Mr.R.Ezhilarasan
For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate
Order
In the present writ petitions, the petitioner has challenged the respective impugned orders, the details of which are set out below:
| S.No | Writ Petition No. | Assessment Year | DRC-01 | DRC-07 |
|---|---|---|---|---|
| 1 | W.P.No.14196 of 2026 | 2020 - 2021 | 29.03.2021 | 23.02.2022 |
| 2 | W.P.No.14199 of 2026 | 2019 – 2020 | 29.03.2021 | 23.02.2022 |
| 3 | W.P.No.14251 of 2026 | 2017 - 2018 | 29.03.2021 | 14.02.2022 |
| 4 | W.P.No.14286 of 2026 | 2018 - 2019 | 29.03.2021 | 23.02.2022 |
2. Learned counsel for the petitioner submitted that the petitioner is not in a position to make any pre-deposit pursuant to the impugned orders as detailed above.
3. The discretionary remedy under Article 226 of the Constitution of India cannot be exercised in favour of the Petitioner, since the impugned orders were passed long-after and also considering the fact that the petitioner continued to carry on the business even after, the petitioner’s GST registration was cancelled as early as 09.02.2019.
4. In these circumstances, the Writ Petitions are liable to be dismissed. Accordingly, th
