Tvl N.A.E Enterprises v. Deputy Commissioner St

ORDER The petitioner has filed this Writ Petition challenging the impugned notice issued under Section 79(c)(i) of the TNGST Act, 2017 to recover a sum of Rs.1,42,05,842/- being admitted tax liability as per GST Act 2017, for the tax period from April 2024 to January 2026, from the petitioner's buyers mentioned in impugned notice as detailed below. Page2 of 6 Page3 of 6

¶2There is no doubt that the amount is due and payable by the petitioner in terms of Section 75(12) read with Section 79 of the respective GST Enactment. The petitioner has also no statutory rights to claim payment in instalments in terms of Section 80 of the GST Enactment. The learned counsel for the petitioner, however submits that the petitioner has been suffering severe financial stress and there has been a delay in discharging the tax liability.

¶3The learned counsel for the petitioner submits that after the Writ Petitioner was filed on 13.03.2026, the petitioner has reportedly paid a sum of Rs.32 lakhs in cash on 16.03.2026 in two instalments for Rs.25 lakhs and 7 lakhs. The learned counsel for the petitioner submits that the petitioner will endeavour to discharge the balance tax liability in four equated monthly instalments together with interest due on the belated payment and that the first Page4 of 6 instalment will be paid by 20th April 2026 along with tax due for the month of March 2026 and thereafter, the succeeding month along with each month's due.

¶4The learned counsel for the respondent however submits that any claim for instalments would be contrary to the mandate of Section 80 of the respective GST enactment and the petitioner is responsible for the predicament which the petitioner faces on account of the impugned notice issued under Section 79(c) of the respective GST enactment.

¶5Recording the statement of the learned counsel of the petitioner and partly overruling the objection of the learned counsel for the respondent, I am inclined to direct the respondent to keep the recovery proceedings in abeyance subject to petitioner depositing the balance liability in four equated monthly instalments payable by the 20th of each month, together with tax due for previous month. It is made clear that in case there is any default made by the petitioner, respondent is at liberty to issue a fresh notice in lieu of the such modification on the balance amount due on the date of default.

¶6The Writ Petition stands disposed of with the above direction. It is made clear that the petitioner shall cooperate with the respondent in discharging Page5 of 6 the tax liability. It is needless to state that the petitioner shall also pay the interest on the delayed payment. No costs. Consequently, connected miscellaneous petitions are closed. 01-04-2026 Index: Yes/No Speaking/Non-speaking order JAI Page6 of 6

C.SARAVANAN, J. JAI To

¶1Deputy Commissioner ST No. 26 Abhirami Complex, Kancheepuram High Road, Chengalpattu 603 101

¶2State Tax Officer / Commercial Tax Officer Maraimalai Nagar Assessment Circle, Chengalpattu. 01-04-2026

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP.Nos.13244 & 13245 of 2026 Tvl N.A.E Enterprises Rep by its Partner 1/131, Kannadasan 4th Street, Maraimalai Nagar, Kancheepuram 603209 ..Petitioner(s) Vs 1. Deputy Commissioner ST No. 26 Abhirami Complex, Kancheepuram High Road, Chengalpattu 603 101 2. State Tax Officer / Commercial Tax Officer Maraimalai Nagar Assessment Circle, Chengalpattu. ..Respondent(s) Prayer: This Writ Petition is filed under Article 226 of Constitution of India seeking Writ of Ceritorari to call for the records relating to the impugned notice in GSTIN 33AAFFN9531N1ZW/Apr 2024 to Mar 2026, dated10.03.2026 issued by the 1st Respondent. For Petitioner(s): Mr.T.Ramesh For Respondent(s): Mr. V. Prashanth Kiran Govt Advocate