Madras HC dismisses Writ Petition as GST payer admitted to Tax liability in a Reply

The Madras High Court has dismissed a writ petition filed by a GST payer because the taxpayer had already admitted to their tax liability in a reply sent to the department. The taxpayer had challenged a GST assessment order before the High Court. However, the court found that in their own communication with the tax officer, the petitioner had admitted to the tax liability in question. The High Court held that once a liability has been admitted, the taxpayer cannot then turn around and challenge the same in a writ petition. The court stated that the writ jurisdiction cannot be used to go back on a clear admission of liability. The petitioner was likely directed to pay the admitted tax amount. This ruling prevents taxpayers from using the court process to delay the payment of taxes that they have already accepted as due.