Tvl.SAM Enterprises Vs Commercial Tax Officer
Date: February 17, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
GST Penalty Under Section 122(1) for Circular Trading is Mandatory
Summary
The High Court dismissed the writ petitions challenging assessment orders imposing penalties under Section 122(1) of the respective GST Enactments for alleged circular trading and ineligible Input Tax Credit. The Court held that the penalty under Sec…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent in W.P.Nos.2628, 2630, 2633, 4191, 3953 and 3949 of 2026, Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent in W.P.Nos.3206, 3211, 4088, 4101 and 4097 of 2026, Mrs.P.Selvi, learned Government Advocate takes notice for the R…