Narpath a v. The Assistant Commissioner (St)
Case brief
What is this about?
Madras High Court; W.P.No.28996 of 2025 & W.M.P.No.32530 of 2025; decided 19.09.2025; Justice C. Saravanan; GST; Section 74 order dated 09.03.2024; Tax Period 2018-2019; GSTIN:33AACPN6945M1ZC; GST DRC-01 show cause notice dated 19.02.2024; reply filed 29.02.2024; Form GST DRC-07; Reference No:ZD330324047536I; denial of personal hearing; principles of natural justice; certiorari under Article 226; CGST/TNGST Act, 2017; recovery on 08.04.2025; balance Rs.2,256/-; de novo fresh order; petitioner to co-operate; no costs; connected petition closed; Assistant Commissioner (ST) Muthialpet Assessment Circle; petitioner A.Narpath Proprietor of Tvl.Navrang Interpack; counsel P.Rajkumar (petitioner) and C.Harsharaj SGP (respondent).
What did the court decide?
Writ petition disposed of with the above observations, with consent of counsel and following the Court's consistent view in similar matters; direction to the Respondent to pass a fresh de novo order on merits and in accordance with law after hearing the Petitioner, who is to co-operate; no costs; connected Miscellaneous Petition (W.M.P.No.32530 of 2025) closed. Impugned order not quashed.