Jai Hanuman Traders vs. The State Tax Officer Iii (Inspection)
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Before: and
Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondents. 2.The petitioner has challenged the impugned order before this Court whereby the Proposal in show cause notice dated 13.02.2026 has been confirmed. After considering the petitioner's reply, the impugned proceedings under Section 74 of the respective GST enactment, whereby tax together with interest and penalty has been imposed on the petitioner. 3.The case of the petitioner appears to be that the issue squarely covered against the department as the limitation prescribed under Section 74 had expired long before. 2/4 https://www.mhc.tn.gov.in/judis
The submission of the petitioner is that the impugned order has been passed without juri iction cannot be adjudicated. In this writ petition, particularly, in the light of the decision of the Court in Tata Play Limited V Union of India and Others(and other cases), reported in (2025) 147 GSTR 309, the petitioner has an alternate remedy before the appellate forum where the petitioner can establish that the proceedings initiated under section 74 CGST was without juri iction, in which case, the petitioner can seek for suitable relief in so far as penalty is concerned. As far as the tax liability is concerned, the petitioner will have to establish independently that the proposal contained in the show cause notice which has been confirmed in the impugned order is unsustainable on facts. 5.Considering the same, the writ petition is liable to be dismissed. Accordingly, dismissed. However, liberty is given to the petitioner to file an appeal against the impugned order within a period of 30 days from date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 13.08.2026 Internet : Yes / No Ns 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
Ns To 1.The State Tax Officer III (Inspection), Joint Commissioner (St) (Intelligence) Integrated Commercial Tax Building Cantonment (Court Campus ), Tiruchirappalli 620 001 and W.M.P.(MD) Nos.17330 & 17332 of 2026 13.08.2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.