Tvl. Arulmigu Gomathi Sankar Modern Rice Mill v. The Proper Officer
Case brief
What is this about?
Assessment order dated 27.03.2023 for 2017-18 (GSTIN/33AAJFA3138J1ZM/2017-18) passed without reply from assessee quashed subject to 25% pre-deposit of disputed tax; reply to show cause notice within 30 days with deposit; remitted to Proper Officer, Rajapalayam I Assessment Circle, for fresh orders on merits after hearing; Article 226; Writ of Certiorarified Mandamus; W.P.(MD) No.15096 of 2025; decided 04.06.2025.
What did the court decide?
Writ Petition disposed of with no costs: impugned assessment order dated 27.03.2023 (tax period 2017-18) to stand quashed subject to the petitioner depositing 25% of the disputed tax within 30 days and filing a reply to the show cause notice along with the deposit; matter remitted to the respondent (Proper Officer, Rajapalayam I Assessment Circle) to pass fresh orders on merits and in accordance with law, after hearing the petitioner. Connected miscellaneous petition (W.M.P.(MD) No.11363 of 2025) closed.