Tvl Punithan Stores v. The Assistant Commissioner(St)
Case brief
What is this about?
GST assessment order under Section 73(9) read with Rule 142(5) of the Acts, 2017 with Form GST DRC-07 dated 28-06-2025 challenged by writ under Article 226; alternative/appellate remedy upheld; writ court restraint in fiscal matters ('think twice before permitting the assessee to by-pass the appeal remedy'); appellate authority obliged to consider assessee's explanation; liberty to appeal; no costs. Parties: Tvl.Punithan Stores (Partner Paul Rajan Kasi) v. Assistant Commissioner (ST) and Deputy Commissioner (ST), GST Appeal, Madurai. Case: W.P(MD)No.25384 of 2025 with W.M.P(MD)Nos.19890 & 19891 of 2025, Madurai Bench of Madras High Court, decided 17.09.2025 by G.R.Swaminathan, J. Outcome: disposed of with liberty to move the appellate authority; connected miscellaneous petitions closed.
What did the court decide?
Liberty granted to the writ petitioner to move the appellate authority; writ petition disposed of with no costs; connected miscellaneous petitions (W.M.P(MD)Nos.19890 & 19891 of 2025) closed.