Madras High Court
WP/39364/2026 of Tvl.Sri Padmavathy Agency Vs The Assistant Commissioner (ST) on 6 October 2026
WP No. 39364 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39364 of 2026
and WMP Nos.44231 and 44233 of 2026
CNR: {HCMA012269912026}
Tvl.Sri Padmavathy Agency,
Rep by its Proprietor, Pattusamy Elangovan, Plot. 4 and 5, Kotak Bank, Ganga Nagar Main Road, Ganga Nagar Extn 2, Ganga Nagar, Madipakkam, Chennai-091.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Madippakkam Assessment Circle,
Room No.233-II Floor, Integrated Commercial Taxes and Registration Department Building, Anna Salai (Veterinary Hospital Back Side), Nandanam, Chennai- 035.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records of the impugned GSTIN 33AAAPE4350P1ZU/2018-2019 Dated 23.03.2024 passed by the respondent herein and quash the same and consequently direct the respondents not to initiate any coercive recovery proceedings in pursuant to the impugned order in GSTIN
WP No. 39364 of 2026
33AAAPE4350P1ZU/2018-2019 Dated 23.03.2024 passed by the respondent herein.
For Petitioner(s):
Mr. V.Janarthanan
For Respondent(s):
Mr. R. Sethu Prabakaran
Government Advocate
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ORDER
The present Writ Petition has been filed challenging the order dated 23.03.2024 passed by the respondent, whereby a tax liability was confirmed due to a mismatch between Form GSTR-3B and Form GSTR-1 for a sum of Rs. 1,69,510/-.
2. The learned counsel for the petitioner submits that prior to the passing of the impugned order, a show cause notice was issued on 05.09.2023, and subsequently, a second show cause notice was issued on 27.12.2023. In both show cause notices, the mismatch between Form GSTR-3B and Form GSTR-1 involving the sum of Rs. 1,69,510/- was included, alongside four other issues.
3. He further submits that the issue has since been settled, as the petitioner availed himself of the amnesty scheme and made the requisite payment under Section 128A on 25.03.2025. Consequently, the entire amount
WP No. 39364 of 2026 demanded over and above the show cause notices dated 05.09.2023 and 27.12.2023 has been paid, effectively settling the dispute. Since the GSTR-3B and GSTR-1 mismatch was explicitly included in the second show cause notice dated 27.12.2023, the petitioner settled the liability on 25.03.2025 by making a direct reference to the said notice.
4. The aforementioned facts and payments have been duly confirmed by the learned Government Advocate appearing on behalf of the respondent.
5. It is evident that following the filing of the appropriate amnesty application, the consequential proceedings arising out of the second show cause notice dated 27.12.2023 were dropped. Because the core issues in both show cause notices (dated 05.09.2023 and 27.12.2023) are identical, the settlement of proceedings under the second show cause notice automatically resolves the proceedings initiated under the first notice dated 05.09.2023.
6. However, without proper application of mind to this settlement, the respondent proceeded to pass the impugned order. Since the disputed sum of Rs. 1,69,510/- had already been settled by the petitioner on 25.03.2025 via the amnesty scheme, the question of passing the impugned order does not arise. Under such circumstances, the impugned order passed by the respondent dated
WP No. 39364 of 2026 23.03.2024 is unsustainable and is liable to be set aside. Accordingly, the impugned order dated 23.03.2024 is hereby set aside.
7. In the result, this Writ Petition is allowed. There shall be no order as to costs. W.M.P. No. 44231 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected W.M.P. No. 44233 of 2026 is closed. 06-10-2026 Asi To The Assistant Commissioner (ST), Madippakkam Assessment Circle, Room No.233-II Floor, Integrated Commercial Taxes and Registration Department Building, Anna Salai (Veterinary Hospital Back Side), Nandanam, Chennai- 035.
WP No. 39364 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39364 of 2026 and WMP Nos.44231 and 44233 of 2026 06-10-2026