Madras High Court
WP/38963/2026 of Jayashri Polymer Vs The State Tax Officer 2 on 6 October 2026
WP No. 38963 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38963 of 2026
CNR: {HCMA012074162026}
and
WMP Nos.43731, 43733 and 43734 of 2026
Jayashri Polymer
Represented by its Proprietor, S.Chandrasekaran, No.41/3A1, Santhavelliamman Koil Street, Nedungudram, Kancheepuram, Tamil Nadu 600 127
..Petitioner(s)
Vs
1. The State Tax Officer 2
Office of the Assistant Commissioner (ST), Thirukazhukundram Assessment Circle, No.42, Wahab Nagar, Thirukazhukundram- 603 109.
2. The Assistant Commissioner (ST),
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram 603 109
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorarified mandamus calling for the records relating to the impugned proceedings of the First Respondent in GSTIN33AEDPC5354A1ZA/2019-20 in Form GST SPL-07 dated 16.03.2026
and quash the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice, and to further direct the first respondent to grant waiver of interest as per section 128A
of the CGST/TNGST Act,2017.
For Petitioner(s):
Mr.P.Rajkumar
For Respondent(s):
Mr.I.Dinesh, AGP
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WP No. 38963 of 2026
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ORDER
The issue is relating to waiver of interest in terms of section 128A of the CGST/TNGST Act, 2017 read with Rule 164 and 75(2) of GST Rules.
2. The issue is covered by the judgment of this court in W.P.No.21378 of 2026, etc. batch dated 28.07.2026. Following the said decision, the present writ petition is allowed as prayed for. The connected miscellaneous petitions are closed. No costs.
3. Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment, if any, made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the respondent is directed to instruct the Bank concerned to release the attachment, and de-freeze the bank account of the petitioner, immediately upon production of a copy of this order. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ssk To
1. The State Tax Officer 2 Office of the Assistant Commissioner (ST), Thirukazhukundram Assessment Circle, No.42, Wahab Nagar, Thirukazhukundram- 603 109.
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WP No. 38963 of 2026
2. The Assistant Commissioner (ST), Thirukazhukundram Assessment Circle, No.42, Wahab Nagar, Thirukazhukundram 603 109
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WP No. 38963 of 2026
KRISHNAN RAMASAMY, J. ssk WP No. 38963 of 2026 06-10-2026
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