M/S. Bombay Hardware Pvt. Ltd. v. Assistant Commissioner (St)
Case brief
What is this about?
WP No.13976 of 2024, Madras High Court, decision 17.12.2025, Justice C. Saravanan; writ petition (certiorari, Art. 226) by M/s Bombay Hardware Pvt Ltd vs Assistant Commissioner (ST) Broadway Assessment Circle; challenges GST assessment order in Form GST DRC-07 dated 27.12.2023 for tax period 2017-2018 (Ref. ZD331223226287N) following unanswered SCN in DRC-01 dated 25.09.2023; disposed at admission stage; remand for fresh order conditional on 10% disputed-tax pre-deposit over existing pre-deposit and reply to SCN treating impugned order as addendum; final order on merits within 3 months with notice; automatic vacatur of bank account attachment on compliance; recovery permitted as if dismissed in limine on default; no costs; connected WMPs closed.
What did the court decide?
Writ petition disposed of at the admission stage: matter remitted to the Respondent to pass a fresh order, conditional on the Petitioner depositing 10% of the disputed tax over and above the pre-deposit already made (within 30 days) and filing a reply to the DRC 01 show cause notice dated 25.09.2023 treating the impugned order as an addendum; on compliance, final order to be passed on merits preferably within three months, with due notice, and the bank account attachment vacated; on failure, Revenue free to recover the tax as if the petition were dismissed in limine. No costs; connected WMPs closed.