WP No. 12605 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 12605 of 2026 AND WMP NO. 13755 OF 2026,WMP NO. 13756 OF 2026 M/s Uplifto Facility Services Rep by its Proprietor Plot 38, Thayumanar Street, Maraimalai Nagar, Kanchipuram 603 209 ..Petitioner(s) Vs 1. Deputy Commissioner ST Chengalpattu zone, No 26, Abhirami Complex Kanchipuram High Raod, Thimmavaram, Chengalpattu 603 101 2. Assistant Commissioner ST Maraimalai Nagar Assessment Circle Chengalpattu 3. Commercial Tax Officer State Tax Officer Maraimalai Nagar Assessment Circle Chengalpattu ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records relating to the impugned notice in GSTIN 33AEWPC9196F1Z1/Apr 2022 to Mar 2025 dated 10.03.2026 issued by the 1st Respondent or pass such other order or orders as maybe deemed fit in the facts and circumstances of the case and thus render justice. https://www.mhc.tn.gov.in/judis WP No. 12605 of 2026 __________ Page2 of 4 For Petitioner(s): Mr.T.Ramesh for Ms.R.Sri Visvapriya For Respondent(s): Mrs. Amirtha Poonkodi Dinakaran Govt Advocate ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents. 3. The Respondents are directed to keep the recovery proceedings against the Petitioner subject to Petitioner liquidating the liability in the next three months . 4. The Petitioner shall pay the amount remaining unpaid in three Equated Monthly Instalments by 10th of each month together with the tax liability for the corresponding period. 5. In case there is any failure by the Petitioner, Respondents are at liberty to proceed against the Petitioner in accordance with the impugned order . https://www.mhc.tn.gov.in/judis WP No. 12605 of 2026 __________ Page3 of 4 6. Since the payment of tax is also delayed, the Respondents are at liberty to re-compute the interest on the delayed payment as well, which shall be also paid by the Petitioner. 7. This Writ Petition is disposed of with the above liberty. No costs. Connected Miscellaneous Petitions are closed. 10-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GV To 1. Deputy Commissioner ST Chengalpattu zone, No 26, Abhirami Complex Kanchipuram High Raod, Thimmavaram, Chengalpattu 603 101 2. Assistant Commissioner ST Maraimalai Nagar Assessment Circle Chengalpattu 3. Commercial Tax Officer State Tax Officer Maraimalai Nagar Assessment Circle Chengalpattu https://www.mhc.tn.gov.in/judis WP No. 12605 of 2026 __________ Page4 of 4 C.SARAVANAN J. GV WP No. 12605 of 2026 AND WMP NO. 13755 OF 2026,WMP NO. 13756 OF 2026 10-04-2026 https://www.mhc.tn.gov.in/judis