Thai Medicals And Generals vs. The Deputy State Tax Officer-1

Facts

The petitioner, Thai Medicals and Generals, filed a Writ Miscellaneous Petition (WMP) seeking an extension of time to comply with a previous order dated 14.11.2025 in Writ Petition (WP) No. 32618 of 2025. The earlier order required the petitioner to pay 25% of the disputed tax within thirty days of receiving a copy of that order. The petitioner failed to meet this deadline and paid the amount on 20.07.2026. The petitioner submitted copies of Form GST DRC-03 and Form GST DRC-04 to demonstrate this payment. The respondent is the Deputy State Tax Officer-1, Nilakottai Assessment Circle.

Held

The Court allowed the Writ Miscellaneous Petition. The reasoning was based on the petitioner's submission of proof of payment of the amount ordered by the Court on 14.11.2025 in W.P.(MD) No. 32618 of 2025. The Court found that the petitioner had paid the amount, albeit with a delay, and was inclined to grant the extension of time as prayed for. The operative direction was to allow the Writ Miscellaneous Petition, effectively extending the time for compliance with the earlier order. No issues were expressly left undecided.

Key Issues

1. Whether the Court should grant an extension of time for the petitioner to make the payment of 25% of the disputed tax, as previously ordered on 14.11.2025 in W.P.(MD) No. 32618 of 2025, considering the delay in payment. Petitioner's Contention: The petitioner sought an extension of time to make the payment and an opportunity for a personal hearing. They have since paid the amount as per the court's earlier order, evidenced by GST DRC-03 and GST DRC-04 forms. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondent (Revenue).