WP No. 16892 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 16892 of 2026 and WMP.Nos.18163 & 18165 of 2026 Murugesan Kaliyappan Sole Proprietor of Sri Vinayaga Electricals and Hardwares, 68/4, Dharmapuri Main Road, Bommidi, Dharmapuri, Tamil Nadu 635301. ..Petitioner Vs The Commercial Tax Officer Harur Assessment circle, Dharmapuri, Hosur, Tamil Nadu 636 903. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records leading to the issuance of Order for conclusion of proceedings as per Section 128A of CGST Act, 2017 bearing Reference No. ZD3307253463493 dated 31.07.2025 passed by the Respondent herein, and quash the same. For Petitioner: Ms. S.P.Sri Harini For Respondent: Mr. R. Sethu Prabakaran, Government Counsel (Tax) ORDER The petitioner applied for waiver of interest and penalty on 22.03.2025. In response, notice in Form GST SPL – 03 dated 20.06.2025 was received calling upon the petitioner to show cause as to why the waiver application https://www.mhc.tn.gov.in/judis WP No. 16892 of 2026 __________ Page2 of 4 should not be rejected. Although said notice did not specify the reasons for the proposed rejection order, the petitioner replied on 17.07.2025. Thereafter, order dated 31.07.2025 in Form GST SPL – 05 was issued. 2. Referring to the impugned order, learned counsel for the petitioner submits that an order in Form GST SPL – 05 indicates that the waiver application has been allowed, whereas the order does not contain any particulars of waiver of interest and penalty. 3. In response, Mr. R.Sethu Prabakaran points out that the order was inadvertently issued in Form GST SPL – 05. He adds that there are valid reasons for rejection. 4. On perusal of notice dated 20.06.2025, it is evident that no reasons are mentioned therein for calling upon the petitioner to show cause as to why the application should not be rejected. As pointed out by learned counsel for the petitioner, the order has been issued in Form GST SPL – 05 although no waiver has been provided. Hence, the impugned order cannot be sustained and is hereby set aside. It is, however, open to the respondent to issue a fresh show cause notice in accordance with law. Until the matter is re-adjudicated in accordance with law, the respondent shall not initiate proceedings against the petitioner for recovery of interest or penalty. https://www.mhc.tn.gov.in/judis WP No. 16892 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Commercial Tax Officer Harur Assessment circle, Dharmapuri, Hosur, Tamil Nadu 636 903. https://www.mhc.tn.gov.in/judis WP No. 16892 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 16892 of 2026 and WMP.Nos.18163 & 18165 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis