Tvl Balamurrrgan Chemicals Pvt. Ltd. v. The Deputy State Tax Officer
Case brief
What is this about?
Madras High Court writ petition (W.P.No.45666 of 2025) under Article 226 seeking Certiorari against GST order dated 19.02.2025 for tax period 2020-2021; quash and remit to Deputy State Tax Officer, Egmore Assessment Circle; unanswered Form GST DRC-01 Show Cause Notice dated 25.11.2024; disputed tax remitted 03.06.2025 via Electronic Cash Ledger; confirmed SGST/CGST interest Rs. 13,63,924, penalty Rs. 1,82,436, total Rs. 33,70,722; 30-day window to file reply treating impugned order as addendum; fresh final order preferably within 3 months; automatic vacation of bank account attachment on compliance; recovery as if dismissed in limine on non-compliance; due notice before fresh order; identical companion case W.P.No.45664 of 2025 (AY 2019-2020); disposed of at admission, no costs.
What did the court decide?
Impugned order dated 19.02.2025 quashed and case remitted back to the Respondent for a fresh order, subject to the Petitioner filing a reply to the Form GST DRC-01 Show Cause Notice dated 25.11.2024 with requisite documents within 30 days (impugned order treated as addendum to the SCN); on compliance, fresh final order preferably within 3 months and automatic raising/vacating of bank account attachment; on failure, Respondent free to recover tax as if the petition were dismissed in limine; due notice to Petitioner required; disposed of at admission with consent, no costs; connected Writ Miscellaneous Petitions closed.