WP No. 23681 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 23681 of 2026 and WMP.No.25649 of 2026 Adithya Force (GSTIN- 33AAUFA8170D1ZE), Rep. by its Partner, Ajay Adithyan No.37- 39, Adithya Force, Kesari Nagar, Enathur Village, Kancheepuram District. ..Petitioner Vs Assistant Commissioner (ST) Kancheepuram Assessment Circle. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned Order in Reference No. ZD3303260737962 issued in Form GST SPL-05-Order for conclusion of proceedings as per Section 128 A of the CGST Act, 2017 dated 10-3-2026 in so far as the conclusion that the demand arising out of difference between GSTR-3B and GSTR-1 pertains to self assessed liability is not eligible for waiver under Section 128 A of the TNGST Act, 2017 and quash the said conclusion and further direct the respondent to grant waiver of interest and penalty for the said demand as per Section 128A of the Act. For Petitioner: Mr. M.A.Mudimannan For Respondent: Mr. R. Sethu Prabakaran, Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 23681 of 2026 __________ Page2 of 4 ORDER Assessment order dated 02.08.2024 was issued in respect of two issues, namely discrepancy between GSTR 3B and GSTR 1 and discrepancy between GSTR 3B and GSTR 2A. As regards the discrepancy between GSTR 3B and GSTR 1, the petitioner discharged the demand towards tax, interest and penalty. As regards the discrepancy between GSTR 3B and GSTR 2A, after remitting tax, an application for waiver under Section 128A was filed. Order dated 10.03.2026 disposing of such application is impugned herein. 2. Adverting to the impugned order, learned counsel submits that amounts paid by the petitioner were not taken into consideration while issuing the said order. He points out the amounts mentioned as remaining amounts in the order. 3. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), appears on behalf of the respondent. He submits that the matter is required to be re-considered so as to reckon all payments made by the petitioner. 4. Considering the above submissions, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 23681 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. 27-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Assistant Commissioner (ST) Kancheepuram Assessment Circle. https://www.mhc.tn.gov.in/judis WP No. 23681 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 23681 of 2026 and WMP.No.25649 of 2026 27-07-2026 https://www.mhc.tn.gov.in/judis