Madras High Court
WP/37698/2026 of Shanmugam Murugeshan Vs The Deputy State Tax Officer (ST) on 30 September 2026
WP No. 37698 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37698 of 2026
and WMP.Nos.42334 & 42337 of 2026
CNR: {HCMA012147192026}
Shanmugam Murugeshan
Proprietor,
Tvl. Sri Vinayaga Tiles and Granites,
449/1B, Avinashilingampalayam,
Palangarai, Tiruppur,
Tamil Nadu-641 654.
..Petitioner
Vs
The Deputy State Tax Officer (ST)
(also Known as Deputy Commercial Tax Officer)
Avinashi Assessment Circle, Tiruppur Division, Avinashi, Tamil Nadu.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records on the files of the Respondent herein in Form GST SPL-07, bearing Reference No. ZD3301262043802 dated 29.01.2026 and order passed in GSTIN:
33AYAPM9399N1ZM / 2017-18 dated 29.01.2026 and quash the same as being violative of Section 128A and the circulars issued thereunder and consequently direct the Respondent to issue SPL - 05 approving the waiver application filed by the Petitioner.
For Petitioner:
Mr. A.N.R.Jayaprathap
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37698 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
After an order under Section 73 was issued on 29.03.2025, the petitioner paid the tax demand thereunder on 30.03.2025 and applied for waiver on 29.05.2025. Said waiver application was rejected on 29.01.2026. Both the order in original and the rejection of the waiver application are challenged in this writ petition.
2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The record shows that the petitioner discharged the tax demand under order dated 29.03.2025 on 30.03.2025. This is within the notified date of 31.03.2025. Waiver application has been filed on 29.05.2025, which is prior to the last date being 30.06.2025. On perusal of the rejection order, it appears that the application for waiver was rejected on the ground that such waiver is not applicable in relation to non-payment of self-assessed tax. This aspect was considered in detail in Incompressible Fluid Control System v. The Assistant Commissioner, 2026/MHC/3296 (Incompressible Fluid Control System) and it was held that a waiver application under Section 128A is maintainable in respect of non-payment of self-assessed tax provided proceedings were initiated under Section 73, as is the case here. Hence, the rejection of the waiver
WP No. 37698 of 2026
application is unsustainable and said order of rejection is set aside. As a consequence, the matter is remanded for re-consideration of the waiver application in accordance with principles laid down in Incompressible Fluid Control System. In view of the rejection of the waiver application being set aside, the attachment of the bank account of the petitioner in relation to the impugned original order is raised.
4. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 30-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer (ST) (also Known as Deputy Commercial Tax Officer) Avinashi Assessment Circle, Tiruppur Division, Avinashi, Tamil Nadu.
WP No. 37698 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37698 of 2026 30-09-2026