Tvl.R.Ponthalivanimuthu v. The Assistant Commissioner (St)
Case brief
What is this about?
Madras High Court, Madurai Bench; W.P(MD)No.15568 of 2025; Judge C. Saravanan; decided 10.06.2025. Indirect tax / GST assessment dispute, assessment year 2020-21, Tuticorin III Assessment Circle. Delayed writ challenge to assessment order dated 30.05.2023 rejected on merits; conditional quashing upon deposit of 25% of disputed tax and filing reply to show cause notice within 30 days; fresh assessment orders to be issued after hearing petitioner; disposed with no costs.
What did the court decide?
Conditional relief: on deposit of 25% of the disputed tax within 30 days and filing of a reply to the show cause notice within 30 days, the impugned assessment order dated 30.05.2023 stands quashed; respondent to pass fresh orders after hearing the petitioner. Writ petition disposed of with above observations; no costs; connected miscellaneous petitions closed.