Authority: High Court of Judicature at Madras
Order Date: 16-07-2026
Case Overview
- Petitioner: Tvl. Tha Wood Habibullah (GSTIN 33AAZPH2571G1Z1), represented by proprietor T. Habibullah, filed WP No. 7937 of 2026 under Article 226 of the Constitution seeking a writ of certiorari and mandamus.
- Respondents: 1. Assistant Commissioner, TNGST Department, Chennai; 2. Joint Commissioner/Deputy Commissioner (Appeals), TNGST Department, Chennai; 3. Commercial Tax Officer, Thirukazhukundram, Chengalpattu, Tamil Nadu.
- Relief Sought: Quash a demand notice issued by the second respondent on 05‑Feb‑2026 and direct the first respondent to grant the waiver application filed under Section 128A on 26‑Sep‑2025, either by allowing the waiver or by issuing an SPL07 order within the time‑frame fixed by the Court.
- Counsel for Petitioner: Ms. Lakshmi Gopinathan, appearing for Polax Legal Solutions.
- Developments: Counsel informed the Court that the waiver application had been rejected and that the rejection was the subject of an appeal.
Final Outcome
- The Court held that, because the waiver application was already rejected and an appeal was pending, the writ petition had become infructuous.
- The petition was dismissed without any order as to costs.
- All connected miscellaneous petitions (WMP Nos. 8607 & 8608 of 2026) were also closed.
Topics: Tax Waiver, Judicial Review