Authority: High Court of Judicature at Madras
Order Date: 07-07-2026
Case Overview
- Petitioner: Tvl SIAM COMPUTING, represented by proprietor Mr. Khuzema and counsel Mr. Lakshmi Narayanan S.
- Respondents: Deputy Commissioner (CT), GST Appeal Chennai North and Assistant Commissioner (ST), Broadway Assessment Circle No.32.
- The petition under Article 226 sought a writ of certiorari and mandamus to call for records and quash the GST order (Reference No. GSTIN 33AXHPK8835F1ZD/2021-22) dated 23‑12‑2025 and the subsequent rejection of appeal order in FORM GST APL‑02 dated 13‑05‑2026.
- Grounds: The impugned order was issued without hearing the petitioner and the petition was filed after the limitation period expired.
- Government Counsel (Tax) Mr. R. Sethu Prabakaran accepted notice for the respondents.
- The petitioner, through counsel, agreed to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the case bundle.
Final Outcome
- The Court set aside the impugned GST order dated 23‑12‑2025.
- The petitioner must remit 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the remittance, the matter is remanded for fresh consideration, and a new order must be issued within three (3) months from the date of remittance.
- The writ petition is disposed of on these terms; connected miscellaneous writ petitions are closed.
- No order as to costs was made.
Topics: GST, Tax Litigation, Court Order