Disposed¶24

Sivagami Saravanan v. The Assistant Commissioner (St)

Madras HC13 Mar 2026WP/9532/2026

Case brief

AI extract

What is this about?

TNGST Act 2017 Section 73; F.Y.2019-2020; Reference No. ZD330724014550T dated 01.07.2024; Assistant Commissioner (ST) Sholinganallur Assessment Circle; writ of certiorari under Article 226; disposal at admission with consent; deposit of entire confirmed amount within 30 days; interest for belated filing; no costs; connected WMPs closed.

What did the court decide?

Writ petition disposed of with the observation that the petitioner will deposit the entire amount confirmed by the impugned order within 30 days, along with counsel's endorsement to pay interest for belated filing; no costs; connected Writ Miscellaneous Petitions closed. ¶24

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

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1 WP No. 9532 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 13-03-2026

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CORAM

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THE HONOURABLE MR JUSTICE C. SARAVANAN WP No. 9532 of 2026

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Sivagami Saravanan Sole Proprietor of Tvl. Dayavu Engineering Enterprises, No. 29, 4th Street, Sakthi Nagar, Thoraipakkam, Chennai, - 600097

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Petitioner(s)

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The Assistant Commissioner (ST) Sholinganallur Assessment Circle Integrated Commercial Taxes and Reg., Dept., 2nd Floor, Room No.240, Nandanam, Chennai-600 035

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Respondent(s)

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PRAYER

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Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records in Reference No. ZD330724014550T dated 01.07.2024 u/s.73 of the TNGST Act, 2017 along with a summary of the order dated 01.07.2024 in Reference No. ZD330724014550T on the file of the Respondent relating to F.Y.2019-2020 and quash the same.

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For Petitioner (s) : Mrs.N. Janani

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For Respondent (s) : Mrs.P.Selvi Government Advocate

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

WP No. 9532 of 2026

ORDER

Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

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This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

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3.The learned counsel for the petitioner submits that the petitioner will deposit the entire amount confirmed by the impugned within a period of 30 days and the learned counsel for Petitioner has also made an following endorsement to that effect in the Court bundle which is extracted hereunder:-

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“Counsel for Petitioner (JANANI.N) willing to pay

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interest (entire amount) belated filing”.

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4.This Writ Petition stands disposed of with the above observation. No costs. Connected Writ Miscellaneous Petitions are closed.

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13-03-2026

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2/3

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

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

WP No. 9532 of 2026

The Assistant Commissioner (ST) Sholinganallur Assessment Circle Integrated Commercial Taxes and Reg., Dept., 2nd Floor, Room No.240, Nandanam, Chennai-600 035

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

WP No. 9532 of 2026

C.SARAVANAN J.

WP No. 9532 of 2026

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13-03-2026