Tvl M D S MARKETING KABIL DEV S vs Assistant Commissioner (ST) (FAC) — WP/19140/2026

Case under Others Section 1. Disposed: Contested--DISPOSED OF on 08th June 2026.

Case disposed

CNR: HCMA011038872026

e-Filing Number

24-04-2026

Filing Number

WP/77142/2026

Filing Date

24-Apr-2026

Registration No

WP/19140/2026

Registration Date

08-May-2026

Judge

Honourable Mr Justice Senthilkumar Ramamoorthy

Coram

Honourable Mr Justice Senthilkumar Ramamoorthy

Bench Type

Single Bench

Category

Tax/Tolls ( 150 )

Judicial Branch

WRITSECTION

Decision Date

08-Jun-2026

Nature of Disposal

Contested--DISPOSED OF

Last updated 10-Jun-2026

Acts & Sections

Others Section 1

Petitioner(s)

  1. 1.Tvl M D S MARKETING KABIL DEV S

Respondent(s)

  1. 1.Assistant Commissioner (ST) (FAC)

Case History

  1. Case disposedDisposed

  2. 08-Jun-2026

    Honourable Mr Justice Senthilkumar RamamoorthyView PDF

    Case Summary: WP/19140/2026 The Madras High Court partially allowed the writ petition filed by Tvl M D S Marketing challenging a GST assessment order dated 26-11-2025. The court found that the Assistant Commissioner failed to account for the petitioner's payment made under GST DRC-03 on 08-07-2023 when issuing the impugned order regarding defect no.1 (GSTR-1 and GSTR-3B discrepancies). The court set aside the order partially concerning defect no.1 and remanded it for reconsideration within three months with reasonable opportunity to the petitioner. However, the court upheld the order regarding defects nos. 2 & 3 (interest and penalty), finding these were consequential to the admitted tax liability under Section 73. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 08-Jun-2026

    For Admission

    Honourable Mr Justice Senthilkumar Ramamoorthy

  4. 24-Apr-2026

    Case filed

    Registration No. WP/19140/2026

casestatus.in Summary

Case Summary: WP/19140/2026 The Madras High Court partially allowed the writ petition filed by Tvl M D S Marketing challenging a GST assessment order dated 26-11-2025. The court found that the Assistant Commissioner failed to account for the petitioner's payment made under GST DRC-03 on 08-07-2023 when issuing the impugned order regarding defect no.1 (GSTR-1 and GSTR-3B discrepancies). The court set aside the order partially concerning defect no.1 and remanded it for reconsideration within three months with reasonable opportunity to the petitioner. However, the court upheld the order regarding defects nos. 2 & 3 (interest and penalty), finding these were consequential to the admitted tax liability under Section 73. This case analysis is maintained by casestatus.in based on publicly available court records.

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