Tvl a J Traders v. The State Tax Officer (Roving Squard 3)
Case brief
What is this about?
High Court allowed a writ petition challenging a GST adjudication order. Setting aside the order, the Court imposed a condition requiring the petitioner to deposit 10% of the disputed taxes before a reassessment is conducted.
What did the court decide?
Impugned order set aside; petitioner directed to pay 10% of taxes (50% in 3 weeks, remainder in 4 weeks) before reassessment.
What the court decided
W.P.(MD).No.12715 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 23.08.2024
CORAM
THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ
W.P.(MD).No.12715 of 2024 and W.M.P.(MD).Nos.11342 and 11343 of 2024
Tvl.A.J.Traders, Represented by its Proprietor, Mrs.Jayapratha.
... Petitioner
Vs.
The State Tax Officer (Roving Squad-3), Office of the Commercial Tax Department, Trichy – 620 020.
...Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned order passed by the respondent in DRC 07 in GSTIN: 33AFUPJ4299M1ZL/2021-2022, dated 28.03.2024 and quash the same as arbitrary.
Issues for consideration
1 issue framed by the court
Whether the High Court can set aside the impugned order in view of the revenue neutral nature of the transaction and the undertaking given by the Government Pleader.
Parties & counsel
- petitioner
Tvl.A.J.Traders and ors.
- respondent
The State Tax Officer (Roving Squad-3)
Coram
MOHAMMED SHAFFIQ
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court