Tvl. S.S. Trading Company v. State Tax Officer
Case brief
What is this about?
Belated writ petition under Article 226 against ex parte GST demand order (Form GST DRC-07 dated 12.02.2025, Ref. ZD330225113986E, FY 2020-21) after expiry of Section 107 GST appeal limitation; Madras High Court remits to State Tax Officer, Salem Town for fresh adjudication conditioned on 25% pre-deposit of disputed tax in cash from Electronic Cash Register within 30 days; reply to DRC-01 SCN dated 25.11.2024 with impugned order treated as addendum; final order on merits within 3 months on compliance; bank attachment automatically vacated subject to deposit and no other arrears; recovery permitted on default as if writ dismissed in limine; due notice before fresh order; no costs; connected W.M.Ps. closed; Tvl. S.S. Trading Company v. State Tax Officer, Salem Town.
What did the court decide?
Writ Petition disposed of with observations at the stage of admission, with consent of counsel; case remitted to the Respondent for a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash from the Electronic Cash Register within 30 days and filing a reply to the SCN in GST DRC-01 dated 25.11.2024 (impugned Order dated 12.02.2025 treated as an addendum thereto); on compliance, final order on merits preferably within 3 months and automatic vacation of the bank-account attachment; on default, recovery permitted as if the writ was dismissed in limine; due notice to precede any fresh order; no costs; connected Writ Miscellaneous Petitions (W.M.P.Nos.50537 and 50538 of 2025) closed.