Tvl. Overseas Leathers v. the State Tax Officer
Case brief
What is this about?
GST demand order under section 74 of the Act confirmed from DRC 01 show cause notice; writ of certiorari under Article 226 sought to quash order dated 22.05.2025 and FORM GST DRC 07; writ disposed of at admission on ground of efficacious alternative remedy and absence of procedural irregularity; liberty to file appeal within 30 days; Appellate Authority to decide on merits without limitation bar; due notice direction; parties: Tvl. Overseas Leathers v. State Tax Officer, Ranipet (SIPCOT), Vellore; counsel: G. Vardhini Karthik / R. Hemalatha for petitioner, K. Vasanthamala Government Advocate (T) for respondent; Judge: C. Saravanan; Madras High Court; keywords: alternative remedy, appellate authority, limitation, DRC-01, DRC-07, GSTIN33AAAFO0375L1ZC.
What did the court decide?
Writ Petition disposed of at admission stage (with consent) with liberty to the Petitioner to file an appeal before the Appellate Authority within 30 days from receipt of a copy of the order; the Appellate Authority to decide the appeal on merits without reference to limitation; Respondent to give due notice before passing any order; no costs; connected Writ Miscellaneous Petition closed.