Rnr Trading Corporation v. the Assistant Commissioner (St)
Case brief
What is this about?
GST assessment challenged under Article 226 certiorari; ex parte order dated 29.01.2025 in file GST:33ABAFR3145C1ZS/2020-21 for tax period April 2020-March 2021 following DRC-01 show cause notice dated 23.11.2024; non-participation - no reply and no personal hearing appearance; consistent Madras HC practice of relegation to statutory remedy subject to 25% disputed tax deposit in cash within 30 days; reply to SCN treating impugned order as addendum; fresh order on compliance; liberty to proceed as if writ dismissed in limine on default; W.P. No. 36662 of 2025; W.M.P. Nos. 40994 & 40995 of 2025; Assistant Commissioner (ST) Choolai Assessment Circle; M/s. RNR Trading Corporation; disposed with no costs.
What did the court decide?
Conditional relegation to statutory remedy: Petitioner to deposit 25% of the disputed tax in cash within 30 days and file a reply to the DRC-01 Show Cause Notice dated 23.11.2024 with requisite documents (impugned order dated 29.01.2025 treated as addendum to the SCN) within 30 days; Respondent to pass a fresh order upon compliance, failing which Respondent may proceed as if the Writ Petition was dismissed in limine. Connected miscellaneous petitions closed; no order as to costs.