Kargwal Enterprises Pvt.Ltd v. Deputy State Tax Officer (Intelligence)
Case brief
What is this about?
GST assessment writ petitions, certiorari under Article 226; demand confirmed beyond show cause notice proposals on turnover mismatch between GSTR-3B/GSTR 1 and bank statements; natural justice plea regarding limited time to respond; Section 74 invocation for alleged willful suppression after DRC 01/DRC 01A notices; Section 107 appellate remedy; conditional relief — bank guarantee for 10% of disputed tax on mismatch component with fresh adjudication on merits in 30 days; 10% cash pre-deposit for balance issues; writ petitions disposed, not quashed; Madras High Court; C. Saravanan, J.; 19.11.2025; Kargwal Enterprises Pvt Ltd v. State Tax Officers, Hosur/Salem.
What did the court decide?
Writ petitions disposed of without quashing the impugned orders: (i) for the tax confirmed on the mismatch between GSTR-3B turnover and bank statements, petitioner to furnish a bank guarantee for 10% of the disputed tax, upon which respondents to pass a fresh order on merits within 30 days; (ii) for the other issues, petitioner to appeal before the Appellate Authority within time with a 10% cash deposit of the disputed tax; connected WMPs closed; no costs.