Graced Retails v. The State Tax Officer
Case brief
What is this about?
Madras High Court, W.P.No.33189 of 2025, decided 12.09.2025 by Justice Mohammed Shaffiq. M/s.Graced Retails (proprietor Charles Elango John) challenged under Article 226 an Order-in-Original No.GSTIN:33AAAPE6556F1Z3/2020-21 dated 07.02.2025 of the State Tax Officer, Chengalpattu Assessment Circle (GST assessment order), seeking certiorari. Disposed of, not quashed, on consented directions modelled on M/s.Annai Medicals (W.P.No.22478 of 2025, 24.06.2025): appeal permitted before appellate authority with delay condonation conditional on extra 10% disputed-tax pre-deposit plus statutory 10%; appellate authority to admit and decide per law; bank-account attachment/garnishee recovery to be withdrawn on compliance; no costs; WMP Nos.37312 and 37313 of 2025 closed. Keywords: GST pre-deposit 10%, disputed tax, delay condonation, appellate authority, certiorari, Chengalpattu.
What did the court decide?
Writ petition disposed of on consented terms: liberty to file appeal before the appellate authority; delay in filing condoned subject to deposit of 10% of disputed tax over and above the statutory 10% deposit within two weeks; Appellate Authority to admit and dispose of the appeal in accordance with law after verifying proof of payment; bank attachments/garnishee recoveries to be lifted/withdrawn on compliance; no costs; connected Miscellaneous Petitions (WMP Nos.37312 and 37313 of 2025) closed.