M/s. Lakshmi Enterprises v. Appellate Authority
Case brief
What is this about?
GST remand — appeal rejected solely for 9-day delay under statutory prescription; Madras HC sets aside DRC-07 demand order dated 25.02.2025 (FY 2020-21, GSTIN 33DMNPS5589E1ZF) and remands to Assistant Commissioner, Velandipalayam Circle, conditioned on payment of 25% of total tax demand (10% paid as appeal pre-condition; 15% within four weeks); fresh speaking order within three months; Article 226 certiorari writ by M/s.Lakshmi Enterprises vs Appellate Authority (Deputy Commissioner CT) and Assistant Commissioner; decided 05.12.2025 by Senthilkumar Ramamoorthy, J.; WMPs 50676 & 50677 of 2025 closed; no costs.
What did the court decide?
W.P.No.45480 of 2025 disposed of on the above terms with no costs: subject to payment of 25% of the total tax demand (10% already paid; balance 15% within four weeks), the original order dated 25.02.2025 is set aside and the matter remanded to the second respondent for re-consideration, with a fresh speaking order to be issued within three months; consequently W.M.P.Nos.50676 and 50677 of 2025 are closed.