Tvl. Sri Lekha v. The Deputy Commercial Tax Officer

ORDER Mr.Prashanth Kiran, learned Government Advocate, takes notice for the Respondent.

¶2This 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 Respondent.

¶3The petitioner is before this Court against the impugned order in Form GST DRC-08 dated 22.11.2024, wherein, order dated 24.07.2023 passed by the respondent was rectified suo motu by the Department. The aforesaid changes in the rectification order altered the place of supply of the petitioner.

¶4On a perusal of the records, it appears that the petitioner had also filed an application in Form GST SPL-02 dated 13.03.2025 under Section 128(A) of the respective GST enactment which came to be rejected in Form GST SPL-07 on 27.09.2025. In the rejection order, it has been stated as under: Page3 of 6

(2) Upon verification of your application and the details provided therein, your application is liable to be rejected for the following reasons.

(i) You have submitted an application under Section 128-A, in the

FORM

GST

SPL-02

bearing

reference No.AD3303250593480. The scheme waives interest and penalties for financial year 2018-19 to financial year 2019-20 for the assessments finalised under Section 73. The demand ID ZD 331124179031W for which you seek waiver has been finalized. The taxpayer has not made full payment of tax.

¶5Learned counsel for the petitioner submits that over and above the amount that has been recovered/paid by the petitioner at the time of application for settling the dispute under Section 128(A) of the respective CGST enactment Act, he is willing to pre-deposit balance amount of the disputed tax as a condition for de-novo adjudication.

¶6The learned counsel for the Petitioner has also made the following endorsement to that effect in the Court bundle which is extracted hereunder:- The petitioner undertakes to pay balance 50% of the disputed tax apart from what was Page4 of 6 recovered as a condition for remand"

¶7In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

¶8It is made clear that bank attachment shall be lifted subject to the Petitioner depositing balance amount of the disputed tax as directed above and the Petitioner, not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

¶9In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law, as if this Writ Petition was dismissed in limine today.

¶10It is needless to state that before passing any such order, the Respondent shall give due notice to the Petitioner. Page5 of 6

¶11This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 06-04-2026 Index: Yes/No Speaking/Non-speaking order MFA To The Deputy Commercial Tax Officer Kothawalchavadi, North-I, Chennai, Tamil Nadu. WPoNo.o12468oofo2026 C.SARAVANAN,oJ. MFA WPoNo.o12468oofo2026 and WMPoNos.13636o&o13638oofo2026 06-04-2026 Page6oofo6

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-04-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and WMP Nos.13636 & 13638 of 2026 Tvl. Sri Lekha Rep. by its Proprietor, Ramyatanray, No.43, First Floor, Godown Street, Parrys, Chennai-600 001. ..Petitioner(s) Vs The Deputy Commercial Tax Officer Kothawalchavadi, North-I, Chennai, Tamil Nadu. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records on the files of the learned Respondent herein in GSTIN/ 33AICPR1841G2ZI/ 2018-19 in FORM GST DRC-08 in Order Reference No. ZD331124179031W dated 22.11.2024 and quash the same. For Petitioner(s): Mr.B Syed Abdul Wakeel For Respondent(s): Mr.V.Prashanth Kiran Government Advocate Page2 of 6