Tvl Hinduja Associates v. Deputy Commercial Tax Officer
Case brief
What is this about?
Madras High Court writ petition (Art. 226) by Tvl. Hinduja Associates against Deputy Commercial Tax Officer, Sriperumbudur Assessment Circle; challenge to GST DRC-07 order dated 18.02.2025 (Ref. ZD3302251766097) under Section 73 of GST enactments for FY 2020-21 (GSTIN 33AXPPP7623J1ZZ); grounds: denial of hearing / breach of natural justice; result: order set aside and remanded for reconsideration subject to 25% pre-deposit of principal tax demand; speaking order within three months after reasonable opportunity; disposed of without costs; counsel: R.Anish Kumar (petitioner), Amirta Poonkodi Dinakaran (Government Advocate (Tax)); decided 12.12.2025.
What did the court decide?
Impugned order dated 18.02.2025 (Form GST DRC-07) set aside, subject to the petitioner remitting 25% of the principal tax demand; matter remanded to the respondent for reconsideration, with a speaking order to be issued within three months after affording a reasonable opportunity; writ petition disposed of on these terms with no costs and the connected miscellaneous petitions closed.