Madras High Court
WP(MD)/30928/2026 of Tvl. OLIVE CREATIONS Vs The Assistant Commissioner on 30 October 2026
WP(MD) No. 30928 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30928 of 2026
CNR:{HCMD011534832026}
AND
WMP(MD) No. 23719 of 2026
Tvl. Olive Creations
Rep. by its Partner G. Sankar Lal,
GSTIN 33AABFO5838R1ZP,
117, PKSA Arumugam Road,
Sivakasi,
Virudhunagar - 626 123.
..Petitioner(s)
Vs
1. The Assistant Commissioner
Sivakasi Assessment Circle,
Commercial Tax Buildings,
Sivakasi.
2. The Deputy Commissioner (ST) Appeals
Tirunelveli and Virudhunagar,
Commercial Taxes Building,
1st Floor, Virudhunagar.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED
MANDAMUS, calling for the records relating to the impugned order passed by the 1st respondent in FORM GST SPL-07, bearing Reference No.ZD3309252185086 dated 18.09.2025, and the consequential appellate order passed by the 2nd respondent in Appeal No. AP/GST/T/06/2025
__________
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WP(MD) No. 30928 of 2026
dated 06.08.2026, quash the same as being contrary to Section 128A of the TNGST Act, 2017, and consequently direct the respondents to reconsider the petitioner’s application for waiver of interest and penalty in accordance with Section 128A read with Rule 164 of the CGST/TNGST Rules, 2017, in the light of the judgment of this Court in Incompressible Fluid Control System v. Assistant Commissioner reported in (2026) 45 Centax 261 (Mad.).
For Petitioner(s)
:Mr.N. Sudalai Muthu
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
ORDER
An order rejecting the petitioner’s waiver application under Section 128A of the applicable GST enactments is challenged in this Writ Petition.
2. Learned counsel for the petitioner submits that the whole amount of tax was paid on 23.02.2024 even prior to the Order-in-Original and the application for waiver in Form SPL-02 was filed on 30.04.2024. He points out that such application was rejected solely on the ground that it pertains to self-assessed tax.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate __________
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WP(MD) No. 30928 of 2026 (Taxes), accepts notice for the respondents.
4. In Incompressible Fluid Control System v. The Assistant Commissioner, 2026/MHC/3296 (Incompressible Fluid Control System), it was held that an application for waiver is maintainable in respect of self-assessed taxes provided proceedings were initiated under Section 73. In the case at hand, the petitioner paid whole of the taxes on 23.02.2024, which is within the notified date of 31.03.2025. The application was filed on 30.04.2024, which is within the due date of 30.06.2025. Since the applicant satisfied all the conditions for waiver, the impugned order is set aside and the matter is remanded for issuance of a fresh order in accordance with principles laid down in Incompressible Fluid Control System (cited supra).
5. Therefore, this Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd __________
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WP(MD) No. 30928 of 2026 To
1. The Assistant Commissioner Sivakasi Assessment Circle Commercial Tax Buildings Sivakasi
2. The Deputy Commissioner (ST) Appeals Tirunelveli and Virudhunagar Commercial Taxes Building 1st Floor, Virudhunagar __________
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WP(MD) No. 30928 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30928 of 2026 AND WMP(MD) No. 23719 of 2026 30-10-2026 __________
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