Plasmold Technology v. Commercial Tax Officer
Case brief
What is this about?
Madras High Court writ petition W.P.No.34637 of 2025 (decided 16.09.2025) by Justice C. Saravanan; petitioner Tvl.Plasmold Technology challenged GST DRC-07 demand/assessment order dated 18.02.2025 (ZD330225176970C) for FY 2020-21 issued by Commercial Tax Officer, Kundrathur Assessment Circle, Kanchipuram after DRC-01 show cause notice dated 25.11.2024 without personal hearing, Section 107 GST appeal time expired. Held: certiorari relief granted despite expired appellate limitation, following the Court's established practice — order quashed on 25% pre-deposit of disputed tax (cash/Electronic Cash Register) within 30 days plus reply to DRC-01 within 30 days treating assessment order as addendum; remand for de novo adjudication within 3 months after hearing; non-compliance invites proceedings as if dismissed in limine. Keywords: GST, DRC-01, DRC-07, Section 107 CGST/TNGST appeal limitation, Article 226, natural justice, pre-deposit 25%, quashing and remand, conditional writ relief.