AdvertisementTvl Annai Enterprises Vs Deputy State Tax Officer (Madras High Court)The Madras High Court considered a writ petition challenging the order dated 13.08.2025 rejecting the petitioner’s application in Form GST SPL-02 dated 15.03.2025. The Assessment Order dated 09.06.2023 appeared to have been passed under Section 73 of the respective GST enactments. The decision of the Principal Seat in the said batch of cases is WEB awaited. The Assessment Order dated 09.06.2023 appears to have been passed under Section 73 of the respective GST enactments. These aspects are also likely to form part of the consideration before the Principal Seat in the pending batch of cases.