Guru Granites v. Deputy Commercial Tax Officer (St)
Case brief
What is this about?
Madras High Court writ petition (W.P. No. 28380 of 2025, decided 18.09.2025, C. Saravanan, J.): Tvl. Guru Granites vs Deputy Commercial Tax Officer (ST), Krishnagiri – II Circle, Hosur. GST Section 74 demand order/DRC-01; denial of input tax credit of Rs.52,139/- for April 2021–March 2022 on ground of nonexistent suppliers; order set aside for non-consideration of dealer's reply dated 29.11.2023; remanded for fresh adjudication within three months; liberty to file fresh reply within 30 days treating impugned order as addendum to SCN; no costs. Keywords: certiorari, natural justice, audi alteram partem, GST, ITC, remand.
What did the court decide?
Writ petition disposed of: impugned order dated 05.12.2023 quashed and matter remitted to the Respondent for a fresh order within three months; Petitioner granted liberty to file a fresh reply to the DRC-01 show cause notice dated 16.10.2023 with documents within 30 days, treating the impugned order as an addendum thereto; connected miscellaneous petition (W.M.P. No. 31778 of 2025) closed; no order as to costs.