Tvl Focussed Corporate Services (Cbe) Vs The Commercial Tax officer

Prayer in W.P.No.843 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned appeal order in MP.No.437/2025 dated 14.03.2025 issued by the 3^rd Respondent and quash the same.

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Prayer in W.P.No.849 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference No.ZD331023104951Z/2018-2019 dated 17.10.2023 issued by the 1^st Respondent and quash the same.

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Prayer in W.P.No.852 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned notice in GST DRC-13 bearing Rc.No.33AABFF9055F1ZM/2025 dated 10.11.2025 issued by the 2^nd Respondent and quash the same.

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

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W.P.Nos.843, 849 and 852 of 2026

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For Petitioner	: Mr.G.Derrick sam
(in all W.Ps)
For Respondents	: Mr.V.Prashanth Kiran
(in all W.Ps)	Government Advocate for R1 to R3
	Mr.C.Mohan and
	Ms.A.Rexy Josephine Mary for
	M/s.King and Partridge for R5

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COMMON ORDER

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Mr.V.Prashanth Kiran, learned Government Advocate takes notice

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for the R1 to R3 and Mr.C.Mohan and Ms.A.Rexy Josephine Mary for M/s.King and Partridge, learned counsel takes notice for R5.

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By this common order, all these Writ Petitions are being

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disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for R1 to R3 and the learned counsel for R5.

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In W.P.No.843 of 2026, the Petitioner has challenged the order

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dated 14.03.2025, whereby, the Petitioner’s appeal filed on 21.02.2024 against the assessment order dated 17.10.2023 passed for the tax period 2018-

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

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W.P.Nos.843, 849 and 852 of 2026

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2019 has been rejected on the ground of limitation. The appeal was filed

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with a marginal delay however within the condonable period of limitation.

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In W.P.No.849 of 2026, the Petitioner has challenged the impugned assessment order dated 17.10.2023 in Form GST DRC – 07 passed for the tax period 2018-2019, whereby, the Petitioner has been called upon to pay a sum of Rs.16,60,864.33 towards interest under Section 50 of the respective GST enactments.

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In W.P.No.852 of 2026, the Petitioner has challenged the

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impugned Recovery Notice dated 10.11.2025 issued pursuant to the

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impugned appeal rejection order and in lieu of the assessment order dated 17.10.2023.

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It is admitted that earlier an order dated 25.08.2023 was passed

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for the tax period 2018-2019 against which the Petitioner had already filed an appeal on 19.12.2023 with a delay of 24 days and the delay had been condoned and appeal was admitted and the same has to be disposed of on merits.

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

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W.P.Nos.843, 849 and 852 of 2026

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After the demand is confirmed for the period in dispute, prima

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facie , calculation of interest for the tax period 2017 vide assessment order dated 25.08.2023 onwards appears to be incorrect.

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The learned counsel for the Petitioner fairly concedes that in case

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the Petitioner fails in the appeal filed against the order dated 25.08.2023, interest can be collected. However, pending disposal of the appeal against the order dated 25.08.2023, the impugned demand vide impugned order dated 17.10.2023 demanding a sum of Rs.16,60,864.33 is without jurisdiction.

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I have considered the submissions made by the learned counsel for the Petitioner and the learned Government Advocate for R1 to R3 and having perused the records before this Court.

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The submission of the Petitioner appears to be reasonable and therefore the impugned proceedings are liable to be interfered with. The impugned demand order dated 17.10.2023 is set aside and the case is remitted back to the Respondent to await order to be passed by the Appellate Authority in the appeal filed on 19.12.2023.

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

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W.P.Nos.843, 849 and 852 of 2026

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It is made clear that in case the Petitioner fails in the appeal before the Appellate Authority against the order dated 25.08.2023, interest calculated vide order dated 17.10.2023 till the date of payment shall be accrued in favour of the Department and shall be collected and enforced against the Petitioner.

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However, pending disposal of the appeal against the order dated 25.08.2023, no further recovery can be made in view of the statutory scheme under Section 107 of the respective GST enactments.

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All recovery proceedings are subject to final orders to be passed in the appeal filed by the Petitioner on 19.12.2023

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In view thereof, all these Writ Petitions are being disposed of with the above observation. No costs. Connected Writ Miscellaneous Petitions are closed.

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19.01.2026

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Neutral Citation: Yes / No jas

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

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W.P.Nos.843, 849 and 852 of 2026

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