M/S.Mag Products (India) Private Limited, v. the Deputy Commissioenr (Appeal) (Ct)
Case brief
What is this about?
M/s.MAG PRODUCTS (INDIA) PVT LTD, Mettur, Salem v. Deputy Commissioner (Appeal) (CT), Salem and Assistant Commissioner (ST), Mettur Circle, Salem II — W.P.No.45692 of 2025 (with W.M.P.Nos. 50923 and 50925 of 2025), High Court of Judicature at Madras, decided 01.12.2025 by C.SARAVANAN, J. Keywords: writ petition Article 226 certiorarified mandamus; GST appeal rejection on limitation (time-barred) despite 10% disputed-tax pre-deposit; remand to second respondent on further 25% deposit within 30 days; reply to Show Cause Notice GST DRC-01 dated 24.11.2024 with rejection order treated as addendum; final order on merits within 3 months; automatic lifting/vacating of bank account attachment; recovery on default as if dismissed in limine.
What did the court decide?
Writ petition disposed of: matter remitted to the second respondent (Assistant Commissioner (ST), Mettur Circle) subject to the petitioner depositing an additional 25% of disputed tax (over and above the 10% already deposited) within 30 days, and filing a reply to the Show Cause Notice in GST DRC-01 dated 24.11.2024 treating the impugned order dated 12.08.2025 as an addendum; on compliance, final order to be passed on merits preferably within three (3) months and the attachment of the petitioner's bank account stands automatically lifted/vacated; on failure, recovery permitted as if the writ petition were dismissed in limine. Connected Writ Miscellaneous Petitions closed; no costs.