TaxTMI 
TaxTMI 
2026 (9) TMI 1088
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.... Nos. 34932 & 34933 of 2026 - -<br>GST<br>THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Ms. G Vardini Karthik For R1: Mr. I. Dinesh Additional Government Pleader (Tax) ORDER An order dated 30.08.2024 and order rejecting the rectification petition are challenged in this writ petition. 2. Learned counsel for the petitioner submits that the petitioner discharg....
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....dverting to the language of sub-section (1) of Section 128A, learned counsel submits that the conditions prescribed in Rule 164 are intended to be directory and not mandatory and that this is reflected in the fact that the phrase "subject to such conditions as may be prescribed" is separated from the rest of the sub-section by a comma. In support of this contention, the judgment of the Supreme Cou....
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....ings shall be concluded subject to such conditions as may be prescribed. The phrase "subject to such conditions as may be prescribed" is intended to be qualificatory and, therefore, such phrase is separated by a comma. Merely on the basis that the qualificatory phrase is separated from the rest of the sub-section by a comma, it cannot be concluded that the prescribed conditions are directory and n....
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.... 236, with regard to the distinction between essential and procedural requirements was relied on. 7. Considering the aforesaid, I am unable to accept the contention that the condition prescribed in Rule 164(6) is directory and not mandatory. Nonetheless, it is noticeable that the tax demand under the ex parte original order was fully discharged. Considering this aspect, revenue interest stands ....