BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 02.12.2025 CORAM THE HONOURABLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.34613 of 2025 & W.M.P(MD)No.27373 of 2025 M/s.Bethanachi Amman Traders, Rep. by its Partner Mr.Murugesan, GSTIN: 33AAKFB7444D1ZO, No.101/2450, NA. A.Y.A. Nadar Road, Vadakkuvasal, Thanjavur ...Petitioner vs.

The Deputy State Tax Officer 1 /

The Deputy Commercial Tax Officer 1, Thanjavur-1, Assessment Circle, Thanjavur. ...Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India, praying to issue a Writ of mandamus directing the respondent to allow the Manual Waiver Application and to pass waiver order as per Section 128A of the GST Act.

For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader

ORDER

This Writ Petition has been filed seeking a writ of mandamus directing the respondent to allow the manual waiver application and to pass waiver order as per Section 128A of the Goods and Services Tax Act, 2017.

2. The learned counsel appearing for the petitioner would submit that the petitioner's application for waiver of interest and penalty under Section 128A of the Goods and Services Tax Act, 2017 cou