S Muniasamy v. The State Tax officer
Case brief
What is this about?
GST assessment writ petition, Madras High Court Madurai Bench, G.R. Swaminathan; ex parte order passed 21.02.2025, appeal period expired; impugned order dated 15.04.2025 (GSTIN33AAXPM5692D1Z9/ 2023-24) and consequential summary of order Reference No.ZD330425113037V dated 15.04.2025 by State Tax Officer / Commercial Tax Officer, Ramanathapuram; certiorarified mandamus under Article 226; natural justice, personal hearing; remedy: appeal permitted within 30 days without reference to limitation, 10% of disputed tax as predeposit, automatic recall if conditions unmet within four weeks; disposed of, no costs, connected miscellaneous petition closed.
What did the court decide?
Permission to file an appeal within 30 days from receipt of a copy of this order, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax amount as predeposit; the benefit of the order stands recalled automatically if the predeposit is not remitted and/or the appeal is not filed within four weeks. Writ petition disposed of with no costs and the connected miscellaneous petition (W.M.P.(MD)No.23888 of 2025) closed.