Tvl Annai Enterprises Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court considered a writ petition challenging the order dated 13.08.2025 rejecting the petitioner’s application in Form GST SPL-02 dated 15.03.2025. The rejection concerned interest and penalty levied under Sections 50 and 73(9) of the Tamil Nadu Goods and Services Tax Act, 2017, in relation to self-assessed tax.
The impugned order referred to Circular No. 238/20?4 dated 15.10.2024 and its Table No. 4, stating that the benefit of waiver of interest and penalty would not apply where interest was demanded due to delayed reporting of a supply in the return, as such interest related to self-assessed liability and was recoverable under Section 75(12).
The respondent had also noted that the petitioner, despite being afforded sufficient opportunity, had failed to appear and prosecute the application.
Before the High Court, it was brought to the Court’s notice that the Principal Seat was seized of a batch of matters concerning whether the benefit of the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017, could be extended in similar circumstances. The decision in those matters was awaited.
The Court noted that the petitioner had disclosed the tax liability in GSTR-1 but had failed to discharge the corresponding liability while filing the monthly GSTR-3B returns. The Assessment Order dated 09.06.2023 appeared to have been passed under Section 73 of the respective GST enactments.
