WP No. 46269 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-11-2025 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP No. 46269 of 2025 and W.M.P. Nos.51610 & 51612 of 2025 Tvl. S.A Agro Service Rep By Its Proprietor - Y Selvam No.184-1, Rasa Gounder Layout, Palakkad Main Road, KG Chavadi, Coimbatore 641 105. GSTIN: 33BJKPS6699M1Z4. ..Petitioner Vs The Deputy State Tax Officer Office Of The Deputy Commercial Tax Officer, Perur Assessment Circle, Coimbatore. ..Respondent PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorari, calling for the records of the impugned proceedings of the respondent in GSTIN 33BJKPS6699M1Z4 /2018- 19 dated 15.04.2024 and the consequential Summary Order of the Impugned proceedings vide FORM GST DRC 07 in Reference No. ZD330424111876H dated 15.04.2024 for the Tax Period April 2018 - March 2019 quash the same. For Petitioner: Mr.S. Rajasekar For Respondent: Mr.V.Prashanth Kiran, Government Advocate __________ https://www.mhc.tn.gov.in/judis WP No. 46269 of 2025 O R D E R Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the respondent. 2.This Writ Petition is filed calling for the records of the impugned proceedings of the Respondent in GSTIN 33BJKPS6699M1Z4 /2018-19 dated 15.04.2024 and the consequential Summary Order of the Impugned proceedings vide FORM GST DRC 07 in Reference No. ZD330424111876H dated 15.04.2024 for the Tax Period April 2018 - March 2019 and quash the same. 3.The Petitioner is before this Court against the impugned order dated 15.04.2024. The impugned order had preceded a notice in GST DRC – 01 dated 28.12.2023. In response to the same, the Petitioner filed a reply on 01.02.2024. In the reply, the Petitioner has stated as follows:- “I HAVE PAID THE TAX AMOUNT FOR THE YEAR 2018-19 ADJUSTED IN DRC-03 SO HELP ME TO DROP THIS NOTICE.” 4.It is in this background, after appropriating the amount paid by the Petitioner, on 30.01.2024, as has been stated in paragraph No.6 (actually 23.01.2024), the Respondent by the impugned order dated 15.04.2024, charged __________ https://www.mhc.tn.gov.in/judis WP No. 46269 of 2025 interest on the Petitioner under Section 50 and imposed a total penalty under Section 73(9) of the TNGST/CGST Act, 2017. The entire proceedings is under Section 73 of the respective GST enactment. The Petitioner had an opportunity to avail the amnesty under Section 128A of the respective GST enactment read with notification. However, the last date for availing the aforesaid benefit has also expired on 30.06.2025. The Petitioner has now approached this Court against the impugned order dated 15.04.2024. 5.In my view, the order does not warrant any interference as no procedural irregularity can be discerned in the procedure adopted while passing the impugned order dated 15.04.2024. Therefore, this Writ Petition is liable to be dismissed and is accordingly, dismissed. It is however open for the Petitioner to move an application under Section 80 of the respective GST enactment, for payment of the aforesaid amount by way of instalments if the petitioner so desires. 26-11-2025 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GSA __________ https://www.mhc.tn.gov.in/judis WP No. 46269 of 2025 C.SARAVANAN, J. GSA To The Deputy State Tax Officer, Office Of The Deputy Commercial Tax Officer, Perur Assessment Circle, Coimbatore. WP No. 46269 of 2025 and W.M.P. Nos.51610 & 51612 of 2025 26-11-2025 __________ https://www.mhc.tn.gov.in/judis