GST Update

 Desk of CA. Praveen Sharma – 1121  Series (CAPS) 

 Madras High Court IN THE CASE OF  Dr. S. Surya Prakash v. The Secretary to Government & Ors.

Case No.: W.P.(MD) No. 28729 of 2026

Citation: TS-873-HC(MAD)-2026-GST

Petition dismissed: The Court declined the requested direction to initiate action.

Party name: The petitioner is Dr. S. Surya Prakash, an individual. The available summary does not identify the companies complained against.

Complaint: The petitioner reported suspected GST irregularities involving companies supplying materials to Assam.

 Alleged discrepancy: He claimed differences between quantities of goods purchased and transported.

Relief sought: He requested a mandamus directing GST authorities to take action.

No automatic entitlement: Reporting discrepancies did not create a right to compel investigation.

 Independent examination: GST authorities must assess the information themselves.

Statutory procedure: Scrutiny, inspection and tax determination must follow applicable GST provisions.

Relevant sections: The summary refers to Sections 73, 74 and 74A, as applicable.

 Informant’s limited role: The complainant could bring information to the Department, but could not dictate enforcement action.

 Petition dismissed: The Court declined the requested direction to initiate action.

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Best Regards,

CA Praveen Sharma

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