Tvl Vangalamman Enterprises v. the State Tax Officer
Case brief
What is this about?
Madras High Court writ petition (W.P.No.26023 of 2025, decided 19.11.2025, C. Saravanan J.) concerning GST demand order dated 21.04.2025 with consequential Form GST DRC-07 (Ref No:ZD330425147436F) issued by State Tax Officer, Roving Squad-I, Erode against Tvl.Vangalamman Enterprises after a DRC-01 notice dated 13.01.2025 went unreplied; petition entertained despite bypass of Section 107 GST appeal; matter remanded for fresh order on merits on pre-deposit of 25% of disputed tax within 30 days; set-off of earlier recoveries; bank account attachment lifted.
What did the court decide?
Writ petition disposed of: matter remitted to the respondent to pass a fresh order on merits, conditional on the petitioner depositing 25% of the disputed tax within 30 days; earlier recoveries exceeding 25% to be set off against the pre-deposit; petitioner to file a fresh reply; attachment of the petitioner's bank account lifted upon compliance; no costs; connected W.M.Ps closed.