M/s.Vimal Enterprises v. The Commercial Tax Officer
Case brief
What is this about?
GST DRC-07 assessment order set aside for want of notice under Section 169(1) CGST Act 2017; W.P.(MD) No.2542 of 2025; Vimal Enterprises v. Commercial Tax Officer, Chokkikulam Circle, Madurai; certiorarified mandamus; principles of natural justice; personal hearing; reply to show cause notice within two weeks; bank attachment raised; applies batch order W.P.(MD) No.26481 of 2024 dated 06.01.2025; decided 30.01.2025 by Justice K. Kumaresk Babu, Madurai Bench of Madras High Court.
What did the court decide?
Impugned Form GST DRC-07 assessment order dated 30.12.2023 for AY 2017-2018 set aside; petitioner to reply to show cause notice within two weeks; respondent to provide opportunity of hearing and pass fresh orders on merits and in accordance with law; bank attachment, if any, raised; no order as to costs; connected miscellaneous petitions closed.