Tvl G Sakthivel v. the State Tax Officer (Intelligence)
Case brief
What is this about?
GST Section 74 ex parte demand order; Madras High Court; remand for fresh order on pre-deposit of 25% of disputed tax in cash; reply to GST DRC-01 show cause notice dated 01.12.2023; impugned order treated as addendum to SCN; Section 107 GST appeal limitation expired; belated writ under Article 226 filed 15.05.2025; automatic vacation of bank account attachment on compliance; recovery as if dismissed in limine on default; State Tax Officer (Intelligence) Vellore; tax period 2022-23; no costs; connected WMP closed.
What did the court decide?
Writ Petition disposed of with the above observations: case remitted to the Respondent for a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash within 30 days and filing a reply to the GST DRC-01 show cause notice dated 01.12.2023 treating the impugned order as an addendum; on compliance, final order to be passed preferably within 3 months and the bank attachment to stand automatically vacated; on failure, Respondent free to recover tax as if the writ was dismissed in limine. No costs; connected Writ Miscellaneous Petition (WMP.No.22563 of 2025) closed.