Disposed¶8

Tripath Logistics Private Limited v. Assistant Commissioner of GST

Madras HC6 Feb 2026WP/4178/2026

Case brief

AI extract

What is this about?

Madras High Court mention order correcting typo in prayer portion of order dated 06.02.2026 in W.P.No.4178 of 2026 / W.M.P.No.4662 of 2026; writ of certiorari against Form GST RFD-06 refund rejection order No.ZD3305252609175 dated 23.05.2025 under Section 54 CGST Act 2017 r/w TNGST Act 2017, tax periods April-June 2023; earlier prayer targeted Reference No.ZD 330 424 227 113Y/2018-19 dated 28.04.2024 and DE-freeze of bank accounts (GSTIN 33 AAJ FHO 773 J1ZC dated 30.06.2025); C.Saravanan, J.; registry directed to issue fresh corrected copies.

What did the court decide?

Mention allowed: prayer portion of the order dated 06.02.2026 modified as recorded; remaining part of that order unaltered; Registry to issue fresh corrected copies to the parties. The writ petition itself was not adjudicated afresh in this order. ¶8

Tripath Logistics Private Limited Vs Assistant… — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the typographical error that crept into the prayer portion of the order dated 06.02.2026 in W.P.No.4178 of 2026 should be corrected.

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Court's answer

On the submission of learned counsel for the petitioner, the prayer portion of the order dated 06.02.2026 alone is modified to seek a Writ of Certiorari calling for the records relating to impugned order No.ZD3305252609175 dated 23.05.2025, in Form GST RFD-06, passed by the 1st Respondent under Section 54 of the CGST Act, 2017 read with the corresponding provision under the TNGST Act, 2017, for tax periods April 2023 to June 2023, and quashing the same, replacing the former prayer regarding Reference No.ZD 330 424 227 113Y / 2018-19 dated 28.04.2024 and DE-freezing of bank accounts.

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Ratio / Principle

The remaining part of the order dated 06.02.2026 shall remain unaltered.

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Key takeaways

Registry is directed to carry out the necessary corrections and issue fresh order copies to the parties.ratio¶17

Detailed headnote1 paragraphs

Mention - Typographical correction (Madras High Court, C.Saravanan, J., 23.03.2026): On counsel's submission, the prayer portion of the order dated 06.02.2026 in W.P.No.4178 of 2026 was alone modified. The corrected prayer seeks a Writ of Certiorari under Article 226 to quash impugned order No.ZD3305252609175 dated 23.05.2025, in Form GST RFD-06, passed by the 1st Respondent under Section 54 of the CGST Act, 2017 read with the corresponding provision under the TNGST Act, 2017, for tax periods April 2023 to June 2023 - replacing the earlier prayer concerning Reference No.ZD 330 424 227 113Y / 2018-19 dated 28.04.2024 and DE-freezing of bank accounts under GSTIN: 33 AAJ FHO 773 J1ZC. The remaining part of the order dated 06.02.2026 stands unaltered; Registry directed to carry out corrections and issue fresh copies.

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W.P.No.4178 of 2026 and W.M.P.No.4662 of 2026

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W.P.No.4178 of 2026

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C.SARAVANAN, J.

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This case is listed today under the caption ‘for being mentioned’ at the instance of the learned counsel for the petitioner.

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It is submitted by the learned counsel for the petitioner that there is a

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typographical error crept in the prayer portion of the order dated 06.02.2026.

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Recording the above submission, the prayer portion of the order

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dated 06.02.2026 alone shall be modified as follows:-

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“ Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records relating to the impugned order No.ZD3305252609175 dated 23.05.2025, in Form GST RFD-06, passed by the 1^st Respondent under Section 54 of the CGST Act, 2017 read with the corresponding provision under the TNGST Act, 2017 read with the corresponding provision under the TNGST Act, 2017 for the tax periods April 2023 to June 2023, and quash the same.”

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1/3

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

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W.P.No.4178 of 2026

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Instead of

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“Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records in Reference No.ZD 330 424 227 113Y / 2018-19 dated 28.04.2024 on the file of the 1^st Respondent and quash the same as contrary to law, consequently direct the 2^nd Respondent to DE-freeze the bank account(s) pertaining to GSTIN: 33 AAJ FHO 773 J1ZC / 2025 dated 30.06.2025 of the Petitioner.”

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