Authority: High Court of Judicature at Madras
Order Date: 21 January 2026
Case Overview
- Petitioner: M/s Sree Boomeeshwar Traders, represented by proprietor Radhakrishnan Thilagavathy, counsel Mr. Devanand J.R.
- Respondent: Deputy Commissioner (ST) (GST Appeal), represented by Government Advocate Mrs. K. Vasanthamala.
- The petition challenged the Deputy Commissioner’s order dated 13 October 2025 (GST AP:278/2023) which had rejected the petitioner’s appeal against the order of 12 April 2023 for tax period 2018‑2019 and confirmed a penalty.
- The petitioner filed a statutory appeal under Section 112 of the GST Act before the GST Appellate Tribunal, which had not yet been constituted.
- The original High Court order dated 24 November 2025 quashed the impugned order, remitted the matter for merits‑based disposal, and directed the petitioner to deposit 10 % of the disputed tax in cash within 30 days.
Final Outcome
- The order dated 21 January 2026 substitutes paragraphs 3‑5 of the 24 November 2025 order to state that the appeal was disposed on merits and that further proceedings are to be kept in abeyance pending constitution of the GST Tribunal.
- The petitioner must deposit 10 % of the disputed penalty from the Electronic Cash Register within thirty days of receiving the order.
- The Registry is directed to transfer the case files to the GST Tribunal once it is constituted.
- No costs are awarded; the writ petition is disposed with the above observations.
Topics: GST, Tax Litigation, Court Order