TVL THA WOOD HABIBULLAH vs Assistant Commissioner

WP No. 7937 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 7937 of 2026 & WMP Nos.8607 & 8608 of 2026 Tvl. Tha Wood Habibullah GSTIN- 33AAZPH2571G1Z1 Represented by its Proprietor, T.Habibullah, 155, Pondy road, Kalpakkam, Kancheepuram, Tamilnadu 603 109 ..Petitioner(s) Vs 1. Assistant Commissioner TNGST Department, Chennai 2. Joint Commissioner/ Deputy Commissioner (Appeals) TNGST Department, Chennai 3. Commercial Tax Officer Thirukazhukundram, Chengalpattu, Tamilnadu ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records. pursuant to the impugned demand notice of the 2nd respondent dated 05.02.2026 and quash the same and consequentially direct the 1 respondent to pass appropriate orders in the waiver application filed by the petitioner under sec. 128A on 26.09.2025 either by allowing the waiver or by issuing SPL07 order within the time frame fixed by this Hon’ble Court. For Petitioner(s): Ms.Lakshmi Gopinathan __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded o