Tvl N a Exotic Resource Private Limited Vs Deputy… — GST and Indirect Tax | Madras HC (2026)

Tvl N a Exotic Resource Private Limited Vs Deputy… — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of: recovery proceedings kept in abeyance subject to the petitioner depositing 1/3rd of the amount in three equated monthly instalments payable by the 20th of each month together with tax due for the previous month; on default the respondents may issue a fresh notice on the balance amount due on the date of default; petitioner to pay interest on delayed payment; no costs; connected miscellaneous petitions closed.

Issue for consideration

Whether a writ of certiorari should issue calling in question the impugned notice in GSTIN 33AAECN5062E2ZR/Apr 2024 to Mar 2026 dated 10.03.2026 issued by the 1st Respondent. +1 more

Ratio / Principle

Directed the respondents to keep the recovery proceedings in abeyance subject to the petitioner depositing 1/3rd of the amount in three equated monthly instalments payable by the 20th of each month, together with the tax due for the previous month, recording the petitioner's counsel's statement and partly overruling the respondent's objection.

Key takeaways

In case of any default by the petitioner, the respondents are at liberty to issue a fresh notice in lieu of the modification on the balance amount due on the date of default.ratio¶35
The amount is due and payable by the petitioner in terms of Section 75(12) read with Section 79 of the respective GST Enactment.ratio¶25
The petitioner has no statutory right to claim payment in instalments in terms of Section 80 of the GST enactment.ratio

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan J.) disposed WP No. 12142 of 2026, filed under Article 226 by Tvl N A Exotic Resource Private Limited seeking certiorari against recovery proceedings under Section 79(c)(i) of the TNGST Act (notice dated 10.03.2026, GSTIN 33AAECN5062E2ZR/Apr 2024 to Mar 2026) to recover tax due from the petitioner's buyers. The Court acknowledged that the amount was due and payable in terms of Section 75(12) read with Section 79 of the respective GST Enactment and that the petitioner had no statutory right to instalments under Section 80, but recorded the petitioner's counsel's undertaking and partly overruled the respondent's objection, directing that recovery proceedings be kept in abeyance subject to the petitioner depositing 1/3rd of the amount in three equated monthly instalments payable by the 20th of each month together with the tax due for the previous month. On default, the respondents are at liberty to issue a fresh notice on the balance amount due on the date of default. The petitioner is to cooperate in discharging the liability and pay interest on delayed payment. No costs; connected miscellaneous petitions closed.

WP No. 12142 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-04-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP No. 12142 of 2026 and WMP.Nos.13241& 13242 of 2026

Tvl N A Exotic Resource Private Limited Rep by its Director, 9/10 Flat, Thayumanavar Street, Maraimalai Nagar Kancheepuram 603 209.

..Petitioner(s)

Vs

Deputy Commissioner ST No 26, Abhirami C complex, kancheepuram High Raod, Chengalpattu 603 101

State Tax officer commercial Tax officer, Maraimalai Nagar assessment Circle, Chenglapattu.

..Respondent(s)

Prayer: This Writ Petition is filed under Article 226 of Constitution of India seeking Writ of Certiorari to call for the records relating to the impugned notice in GSTIN 33AAECN5062E2ZR/Apr 2024 to Mar 2026, dated10.03.2026 issued by the 1st Respondent.

For Petitioner(s):

Mr.T.Ramesh

For Respondent(s): Ms. Amirtha Poonkodi Dinakaran Govt Advocate

ORDER

The petitioner is before this Court against the impugned recovery

proceedings issued under Section 79 (c)(i) of the TNGST Act to recover the tax

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WP No. 12142 of 2026

due from the petitioner’s buyers mentioned in the impugned notice as detailed

below.

There is no doubt that the amount is due and payable by the petitioner

in terms of Section 75 (12) read with Section 79 of the respective GST Enactment. The petitioner also has no statutory rights to claim payment in instalments in terms of Section 80 of the GST enactment. The learned counsel

for the petitioner, however submits that the petitioner has been suffering severe

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WP No. 12142 of 2026

financial stress and there has been a delay in discharging the tax liability.

The learned counsel for the petitioner submits that the petitioner will endeavour to discharge the tax liability in three equated monthly instalments and that the first instalment will be paid by 20^th April 2026 along with tax due for the month of March 2026 and thereafter, the succeeding month along with each month’s due.

The learned counsel for the respondent however submits that any claim for instalments would be contrary to the mandate of Section 80 of the respective GST enactment and the petitioner is responsible for the predicament which the petitioner faces on account of the impugned notice issued under Section 79(c) of the respective GST enactment.

Recording the statement of the learned counsel for the petitioner and partly overruling the objection of the learned counsel for the respondent, I am inclined to direct the respondents to keep the recovery proceedings in abeyance subject to petitioner depositing 1/3rd of the amount in three equated monthly instalments payable by 20^th of each month, together with tax due for previous month. It is made clear that in case there is any default made by the petitioner, respondent is at liberty to issue a fresh notice in lieu of the such modification on the balance amount due on the date of default.

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WP No. 12142 of 2026

C.SARAVANAN, J.

JAI

The Writ Petition stands disposed of with the above ratio. It is made clear that the petitioner shall cooperate with the respondent in discharging the tax liability. It is needless to state that the petitioner shall also pay the interest on the delayed payment. No costs. Consequently, connected miscellaneous petitions are closed.

01-04-2026

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

JAI

To

Deputy Commissioner ST No 26, Abhirami C complex, kancheepuram High Raod, Chengalpattu 603 101.

State Tax officer commercial Tax officer, Maraimalai Nagar assessment Circle, Chenglapattu.

WP No. 12142 of 2026

01-04-2026

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