Madras HC Grants Interim Stay on Recovery Over Non-Recognition of TR 6 Challan for IGST Payment [Read Order]
Considering that recovery action was imminent, the bench granted an interim stay until the counter was filed by the respondents
![Madras HC Grants Interim Stay on Recovery Over Non-Recognition of TR 6 Challan for IGST Payment [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/2041282-igst-tr-6-challan-madras-high-court-taxscan.webp "Madras HC Grants Interim Stay on Recovery Over Non-Recognition of TR 6 Challan for IGST Payment [Read Order]")
The High Court of Madras, granted an interim stay on recovery proceedings over the non-recognition of TR 6 Challan as proof of Integrated Goods and Services Tax (IGST) payment on import. Data Patterns India Limited, petitioner-assessee, submitted that IGST on import had been paid via TR 6 Challan, referred to as a Treasury Receipt. The petitioner contended that this document was...
The High Court of Madras, granted an interim stay on recovery proceedings over the non-recognition of TR 6 Challan as proof of Integrated Goods and Services Tax (IGST) payment on import.
Data Patterns India Limited, petitioner-assessee, submitted that IGST on import had been paid via TR 6 Challan, referred to as a Treasury Receipt. The petitioner contended that this document was not accepted by the respondents, resulting in the issuance of the impugned order. The learned Senior Standing Counsel requested time to file a counter.
The TR-6 form, commonly referred as TR-6 challan, was introduced under the Customs Act,1962, to enable importers and exporters to make payments towards customs, duties and penalties, which acts as formal acknowledgment of such payments. Currently, the form is submitted manually at customs ports after obtaining approval from the relevant customs officers.
IGST is one of the important components of Goods and Service Tax (GST) along with Central Goods and Service Tax (CGST) and State Goods and Service Tax(SGST). It is applicable on the supply of goods and services interstate, i.e., from one state to another state within India.
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The IGST is collected by the Central government and the revenue is shared with the respective state governments based on the destination of goods and services. IGST applies to four categories of supply transactions: Inter-state supplies, import and export,Special Economic Zone supplies (SEZs), Export-Oriented units supplies (EOUs).
Justice G.R. Swaminathan granted an interim stay on the recovery proceedings until the respondents filed their counter. The stay was extended for an additional two weeks after the counter was submitted. After that period, the petitioner was required to apply for any further extension of the interim order.
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