M/S.Cosmos Purification Systems Private Limited v. Assistant Commissioner (St)
Case brief
What is this about?
GST DRC-07 order under Section 73 of applicable GST enactments for FY 2019-20 (GSTIN 33AAFCC8711N1ZH, Ref. ZD330824047514E) set aside on natural justice grounds - assessee not heard before confirmation of tax demand; conditional relief: payment of 50% of principal tax demand due to delay in filing beyond limitation; remand for fresh speaking order within three months; bank attachment raised. Madras High Court, Senthilkumar Ramamoorthy, J.; W.P.No.43306 of 2025; Assistant Commissioner (ST), Sholinganallur Assessment Circle v. Cosmos Purification Systems Pvt Ltd.
What did the court decide?
Impugned GST DRC-07 order dated 06.08.2024 set aside and matter remanded for reconsideration, subject to the petitioner paying 50% of the principal tax demand within four weeks; fresh speaking order to be issued within three months after providing a reasonable opportunity; order of attachment raised subject to fulfilment of the condition; no costs; connected miscellaneous petitions closed.