Tvl. Skp Readymix v. The Commissioner of Commercial Taxes
Case brief
What is this about?
Certiorari under Article 226 against GST adjudication order dated 13.03.2025 (Reference No.ZD330325086800I/2023-24) of State Tax Officer, Inspection-II, Erode; reply to show-cause defects recorded as not filed; natural justice violation; alternate remedy under Section 107 of respective GST enactments not a bar; remand to third respondent for fresh orders within three months; petitioner to furnish documents before second respondent; no costs; connected W.M.P.(MD) No.12752 of 2025 closed; Tvl. SKP Readymix; Madurai Bench of Madras High Court; single judge C.Saravanan, J.; disposed at admission stage.
What did the court decide?
Writ petition allowed: impugned order dated 13.03.2025 in Reference No.ZD330325086800I/2023-24 set aside and case remitted to the third respondent for fresh orders on merits and in accordance with law within three months of receipt of a copy of the order; petitioner to furnish all requisite documents before the second respondent; no costs; connected miscellaneous petition (W.M.P.(MD) No.12752 of 2025) closed.