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Ramesh v. The Assistant Commissioner (St) (Fac)

Madras HC9 Apr 2026WP/28459/2025

Case brief

AI extract

What is this about?

Madras High Court; W.P. No.28459 of 2025; Art. 226 certiorari; GST recovery proceedings quashed; Section 73 order dated 30.12.2023; Tax Period 2017-2018; appeal filed 30.01.2024 with 10% pre-deposit; Section 128A Amnesty Scheme deadline 30.06.2025 missed; tax liability discharged with 25% of interest and penalty; appellate authority to decide within 30 days; Axis Bank and ICICI Bank among respondents; C. Saravanan, J.; decision dated 09.04.2026.

What did the court decide?

Impugned recovery proceedings dated 21.07.2025 quashed; liberty to pursue the pending appeal before the Appellate Deputy Commissioner (ST) (GST), Chennai, directed to dispose of the appeal on merits preferably within thirty (30) days; no costs; connected Writ Miscellaneous Petitions (W.M.P.Nos.31872 and 31874 of 2025) closed. ¶35

Ramesh Vs The Assistant Commissioner (St) (Fac) — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned recovery proceedings dated 21.07.2025, seeking to recover tax confirmed by the order dated 30.12.2023 (Tax Period 2017-2018, Section 73), should be quashed, the Petitioner's appeal dated 30.01.2024 being pending before the Appellate Authority.

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Court's answer

This Writ Petition stands disposed of by quashing the impugned recovery proceedings dated 21.07.2025.

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Ratio / Principle

It is open to the Petitioner to pursue the appellate remedy before the Appellate Authority (Appellate Deputy Commissioner (ST) (GST), Chennai, the 3rd Respondent), who shall dispose of the pending appeal on merits as expeditiously as possible, preferably within thirty (30) days from the date of receipt of a copy of the order.

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Detailed headnote1 paragraphs

Writ Petition (Art. 226, Certiorari) disposed of — Recovery proceedings quashed, pending appeal to be decided on merits within 30 days. The Madras High Court (C. Saravanan, J.) quashed recovery proceedings dated 21.07.2025 issued by the Deputy Commissioner (ST), Tambaram Zone, seeking to recover tax confirmed by an order dated 30.12.2023 for Tax Period 2017-2018 under Section 73 of the respective GST Enactments. The petitioner (proprietor of Tvl. Sri Sudarsanam Power Solution) had filed an appeal on 30.01.2024 with a pre-deposit of 10% of disputed tax, and later sought settlement under the Section 128A Amnesty Scheme (letter dated 29.03.2025 to withdraw the appeal), but, per counsel's submission, could not file the amnesty application by the due date of 30.06.2025; counsel also submitted that the entire tax liability stood discharged along with 25% of interest and penalty. Considering these facts, the court quashed the impugned recovery proceedings, left the petitioner free to pursue the appellate remedy before the Appellate Deputy Commissioner (ST) (GST), Chennai, and directed that the appeal be disposed of on merits as expeditiously as possible, preferably within thirty days of receipt of a copy of the order. No costs. Connected W.M.P.Nos.31872 and 31874 of 2025 closed.

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W.P.No.28459 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 09.04.2026

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CORAM :

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.28459 of 2025

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and

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W.M.P.Nos.31872 and 31874 of 2025

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Ramesh,

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Proprietor of Tvl.Sri Sudarsanam Power Solution … Petitioner

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Vs.

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1.The Assistant Commissioner (ST) (FAC), Medavakkam Assessment Circle,

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Station: Integrated Commercial and Registration Building, Room No.232, II Floor, Nandanam,

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Chennai – 35.

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2.Deputy Commissioner (ST),

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Tambaram Zone.

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3.Appellate Deputy Commissioner (ST) (GST), Chennai.

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4.The Branch Operation Head, Axis Bank, Plot No.1, Puspa Nagar, Velachery-Tambaram Main Road, Medavakkam,

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Tamil Nadu – 600 100.

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5.The Manager, ICICI Bank Limited, 3/192 Medavakkam High Road,

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1/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.28459 of 2025

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Kancheepuram District, Tamil Nadu. … Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records on the files of the 2^nd Respondent herein vide GSTIN. 33ALWPR4607B1Z1/JUL-2017 to MAR-2018 dated 21.07.2025, quash the same.

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For Petitioner : Mr.K.A.Parthasarathy For Respondents : For R1 to R3 : Mr.V.Prashanth Kiran Government Advocate

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ORDER

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In this Writ Petition, the Petitioner has challenged the impugned recovery proceedings dated 21.07.2025, seeking to recover tax confirmed by order dated 30.12.2023 passed for the Tax Period 2017-2018 under Section 73 of the respective GST Enactments. The Petitioner has also filed an appeal on 30.01.2024 against the said order dated 30.12.2023 by making pre-deposit of 10% of disputed tax.

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The case of the Petitioner is that the Petitioner has also wanted to

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settle the case under the Amnesty Scheme under Section 128A of the respective GST Enactments and he has also given a Letter dated 29.03.2025, to the Appellate Commissioner to withdraw the appeal application. 2/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.28459 of 2025

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It is informed by the learned counsel for the Petitioner that the Petitioner however could not file any application for Amnesty under Section 128A of the respective GST Enactments by the due date i.e., on 30.06.2025.

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Learned counsel for the Petitioner further submits that the

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Petitioner has already discharged the entire tax liability and has also paid 25% of interest and penalty.

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Considering the same, this Writ Petition stands disposed of by quashing the impugned recovery proceedings dated 21.07.2025. It is open for the Petitioner to pursue the appellate remedy before the Appellate Authority namely the 3^rd Respondent. The 3^rd respondent shall dispose of the appeal on merits as expeditiously as possible preferably within a period of thirty (30) days from the date of receipt of a copy of this order. No costs. Connected Writ Miscellaneous Petitions are closed.

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09.04.2026

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Neutral Citation : Yes / No

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arb

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3/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.28459 of 2025

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To:

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1.The Assistant Commissioner (ST) (FAC), Medavakkam Assessment Circle, Station: Integrated Commercial and Registration Building, Room No.232, II Floor, Nandanam, Chennai – 35.

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