2026 (4) TMI 57

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.... R. Maharajan For the Respondent : Mr. R. Suresh Kumar Additional Government Pleader ORDER The writ petition is filed challenging the impugned order dated 30.08.2024 in Form GST DRC-07 and the consequential order dated 22.09.2025 in Form GST GST-SPL-05. 2. Upon hearing the learned counsel for the petitioner and perusing the material records of the case, it is seen that the impugned ord....

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....Government Pleader for the respondent relies upon the clarifications issued in Circular No. 238/32/2024-GST dated 15.10.2024 to submit that the benefit of waiver is not applicable in cases involving delay in filing of returns. In response, the learned counsel for the petitioner submits that the said issue has also been considered and addressed by this Court in Ms. Kandan Hardware Mart (cited supra....