Tvl.Arulsai Interior Works v. The Deputy State Tax officer 2
Case brief
What is this about?
Keywords: GST assessment order set aside; W.P(MD)No.31405 of 2025; Madurai Bench of Madras High Court; Article 226; Writ of Certiorarified Mandamus; Deputy State Tax Officer – 2, Chengalpattu Assessment Circle; GSTIN No.33BOEPA9195K2ZO; 2017-18; order dated 03.02.2025; demand Rs.12,94,800/- with interest and penalty; GST registration cancelled 26.12.2018; no access to web portal; M/s.Katyal Industries Vs. State of UP followed (Allahabad High Court Division Bench); M/s.Ahs Steels referred; quashed order treated as show cause notice; reply within thirty days; fresh order on merits within three months; personal hearing; 10% pre-deposit undertaking within four weeks; bank account attachment lifted; dismissal in limine on laches if non-compliance; disposed of, no costs; connected W.M.P(MD)No.24608 of 2025 closed.
What did the court decide?
Impugned assessment order dated 03.02.2025 set aside/quashed and treated as a show cause notice; petitioner to file reply within thirty days; respondent entitled to issue fresh order on merits preferably within three months thereafter after hearing the petitioner; attachment on petitioner's bank account to stand lifted on payment of 10% of the disputed tax amount as undertaken; failing compliance, respondent at liberty to proceed (writ to be treated as dismissed in limine on ground of laches). No costs. Connected W.M.P(MD)No.24608 of 2025 closed.