Authority: High Court of Judicature at Madras
Order Date: 07-07-2026
Case Overview
- Petitioner: Tvl SIAM COMPUTING, represented by proprietor Mr. Khuzema, Chennai.
- Respondents: 1) Deputy Commissioner (CT), GST Appeal Chennai North; 2) Assistant Commissioner (ST), Broadway Assessment Circle, Chennai.
- Petition filed under Article 226 seeking a writ of certiorari and mandamus to quash the GST order (Reference No. GSTIN 33AXHPK8835F1ZD/2021‑22 dated 24‑12‑2025) and the subsequent appeal rejection order (Form GST APL‑02 dated 13‑05‑2026) under the CGST Act, and to direct a de novo order.
- The Court observed that the impugned GST order was issued without hearing the petitioner and that the writ petition was filed after the statutory limitation period.
- Counsel for the petitioner agreed to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed in the record.
Final Outcome
- The impugned GST order dated 24‑12‑2025 is set aside.
- The matter is remanded to the 2nd respondent for fresh consideration, provided the petitioner remits 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- A fresh order must be issued within three (3) months from the date of receipt of the 25% remittance.
- No order as to costs; connected writ miscellaneous petitions are closed.
Topics: Tax Litigation, GST Compliance, Judicial Review