Madras High Court
WP/38455/2026 of GURU ENGINEERS Vs STATE TAX OFFICER ST on 5 October 2026
WP No. 38455 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38455 of 2026
and
W.M.P.Nos.43155 and 43157 of 2026
CNR: {HCMA012161642026}
Guru Engineers
Rep. by its Proprietor Mr.S.Shankar,
Registered Office at No.295, 12th Street, Marvel County, Varadharajapuram, Mudichur, Chennai 600 048.
..Petitioner(s)
Vs
State Tax Officer (ST)
Thirukazhukundram Assessment Circle,
Office of the Assistant Commissioner (ST)
Thirukazhukundram Assessment Circle,
No.42, Wahab Nagar,
Thirukazhukundram - 603 109.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records pertaining to the impugned Form GST SPL-07 bearing Reference No.ZD330326210119T
dated 24.03.2026 along with the detailed order as annexure and quash the same.
For Petitioner(s) :
Mr.Mansoor Ilahi
For Respondent(s) :
Mr.R.Sethu Prabakaran,
Government Advocate
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ORDER
The writ petition has been filed to quash the impugned Form GST SPL-07 bearing Reference No.ZD330326210119T dated 24.03.2026 along with the detailed order as annexure.
WP No. 38455 of 2026
2. The petitioner challenges the order dated 24.03.2026 rejecting the application for waiver of interest and penalty under Section 128A of the CGST/TNGST Act, despite having discharged the entire tax liability of Rs.9,59,906/-. Challenging the order of rejection, the petitioner is before this Court, since the same is contrary to the statutory provisions and seeks to set aside the impugned order.
3. When the matter is taken up for hearing, it is brought to the notice of this Court that the very same issue involved in this writ petition has been dealt by this Court in writ petition in the case of Incompressible Fluid Control System And ors. Versus The Assistant Commissioner, Chennai South and ors. reported in 2026 (8) TMI 777 [W.P.Nos.21378 of 2025 & batch decided on 28.07.2026], wherein, it is observed that where an order is not issued within the time prescribed under Rule 164(13), the consequence contemplated under Rule 164(14), namely deemed approval and conclusion of the proceedings, would follow, subject to fulfilment of the substantive requirements under Section 128A. In the instant case, the petitioner’s reply was filed on 22.08.2025 and the statutory period of three months expired on 22.11.2025, whereas the impugned order was passed only on 24.03.2026.
4. The aforesaid common order dated 28.07.2026, squarely applies to the case in hand and therefore, this writ petition is allowed as prayed for.
WP No. 38455 of 2026
Connected miscellaneous petition in W.M.P.No.43155 of 2026 is ordered as prayed for and W.M.P.No.43157 of 2026 is closed. No costs. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To State Tax Officer (ST) Thirukazhukundram Assessment Circle, Office of the Assistant Commissioner (ST) Thirukazhukundram Assessment Circle, No.42, Wahab Nagar, Thirukazhukundram - 603 109.
WP No. 38455 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 38455 of 2026 05-10-2026