Tvl a Kumar Hardwares v. The Deputy State Tax Officer I
Case brief
What is this about?
Madras High Court writ petition; GST assessment order dated 21.02.2025 quashed on condition of 25% disputed-tax pre-deposit in Electronic Cash Register; de novo remand to Deputy State Tax Officer, Chengalpattu; ex parte confirmation after no reply to DRC-01 show cause notice dated 25.11.2024; writ filed beyond limitation for appeal and Section 161 GST rectification; consistent-view equity jurisdiction; Singh Enterprises; Hongo India; Glaxo Smith Kline Kakinada (referred, not applied); City Union Bank third respondent; no costs; WMP Nos. 40208 and 40209 of 2025 closed.
What did the court decide?
Impugned Assessment Order dated 21.02.2025 (FY 2020-21, GSTIN 33ALJPJ9144Q1ZJ/2020-21) quashed and matter remitted to the Respondents for a fresh de novo order, subject to the Petitioner depositing 25% of the disputed tax in cash from the Electronic Cash Register and filing a reply to the DRC-01 Show Cause Notice dated 25.11.2024 (treating the impugned order as an addendum thereto) within 30 days of receipt of a copy of the order; fresh order to be passed preferably within 3 months on compliance; on failure, Respondents may proceed as if the Writ Petition was dismissed in limine and recover the confirmed tax after due notice; no costs; connected WMPs closed.