Tvl Shankar Agencies v. State Tax Officer (St)
Case brief
What is this about?
GST; FORM GST DRC-07 quashed; DRC-01 notice dated 25.11.2024; ex parte confirmation for non-response to personal hearing notices; 25% of disputed tax deposit; Electronic Cash Register; thirty (30) days; remitted for fresh orders on merits; three (3) months; dismissed in limine condition; impugned order treated as addendum to Show Cause Notice; tax period 2020-21; GSTIN 33ADXPC8803H1ZE; Reference No.ZD330225115424W; State Tax Officer (ST) Thanjavur-II Assessment Circle; Tvl. Shankar Agencies; Chenaram; W.P.(MD) No. 23117 of 2025; W.M.P.(MD) Nos.18178 & 18179 of 2025; Article 226; Writ of Certiorari; Madras High Court Madurai Bench; C. Saravanan, J.; disposal at admission with consent; no costs.
What did the court decide?
Writ petition disposed of at admission with consent: impugned FORM GST DRC-07 order quashed and matter remitted to the respondent for fresh orders on merits within three months after hearing, conditioned on the petitioner depositing 25% of the disputed tax in cash from its Electronic Cash Register within 30 days and filing a reply to the DRC-01 notice treating the impugned order as an addendum to the Show Cause Notice; on default the respondent may proceed as if the writ petition was dismissed in limine; no costs; connected miscellaneous petitions closed.