Petitioner challenged a GST assessment order for 2020-21 passed ex parte despite 49% CGST/SGST and 5% IGST already being recovered. The Court quashed the impugned order on condition that the petitioner file a detailed reply within 30 days, with the second respondent to pass a fresh order within three months.
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W.P(MD)No.21639 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 12.08.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P(MD)No.21639 of 2025 and W.M.P(MD)No.16742 of 2025
M.Venugopal
... Petitioner
Vs.
Ezhilagam, Chepauk, Chennai- 600005
Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to impugned order of the second Respondent in Reference No.ZD330225082148I/2020-21 dated 11.02.2025 and quash the same.
For Petitioner : Mr.B.Rooban
For Respondents : Mr.J.K.Jayaselan Government Advocate
W.P(MD)No.21639 of 2025
ORDER
This writ petition has been filed challenging the impugned order dated 11.02.2025 passed by the second respondent for the financial year 2020-2021.
W.P(MD)No.21639 of 2025
to quash the impugned order and remit the case of the respondents to pass fresh order on merits, subject to a condition that the petitioner shall file a detailed reply within a period of 30 days from the date of receipt of a copy of this order. On receipt of such reply, the second respondent shall pass orders on merits within a period of three months thereafter.
costs. Consequently, the connected miscellaneous petition is closed.
12.08.2025
NCC : Yes / No Index : Yes / No Internet : Yes / No sn
To
W.P(MD)No.21639 of 2025
C.SARAVANAN, J.
sn
W.P(MD).No.21639 of 2025
12.08.2025
1 issue framed by the court
Whether the ex parte assessment order dated 11.02.2025 for 2020-21 should be quashed given substantial tax recovery, subject to a fresh reply by the petitioner.
M.Venugopal
The Commissioner of Commercial Taxes, Chennai
The Assistant Commissioner (ST) (FAC), Dindigul (Rural) Assessment Circle
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
