Tvl Aarupadai Borewells v. the State Tax Officer Roving Squad II
Case brief
What is this about?
GST Section 74 demand quashed where DRC-01 show cause notice failed to clearly articulate ingredients for invoking Section 74; Madras High Court writ of certiorari under Article 226; DRC-07 orders dated 13.03.2025 (Ref.No.ZD33032508054J for 2020-2021; Ref.No.ZD330325088120S for 2021-2022); Section 67 surprise inspection 10.09.2024; DRC-01A intimation 06.12.2024; DRC-01 notices 19.12.2024; replies in DRC-06; quash and de novo remand to State Tax Officer (Roving Squad-II)/Commercial Tax Officer, Erode; three-month time limit; dismissal in limine fallback for non-compliance; Aarupadai Borewells, Karur; Justice C. Saravanan; decided 27.11.2025.
What did the court decide?
Both writ petitions disposed of at admission with consent and no costs; the impugned DRC-07 orders dated 13.03.2025 for tax periods 2020-2021 and 2021-2022 quashed and the cases remitted to the 1st respondent for fresh (de novo) orders on merits, treating the impugned orders as addenda to the DRC-01 show cause notices dated 19.12.2024; petitioner to file replies with documents, whereafter final orders are to be passed preferably within three months; failing compliance, respondents may recover the tax as if the petitions were dismissed in limine, with due notice; connected WMPs closed.