Tvl. Ramalakshmi Construction v. The Deputy State Tax Officer (St) II
Case brief
What is this about?
Writ petition (W.P(MD)No.33218 of 2025) under Article 226 seeking certiorarified mandamus to quash ex parte GST DRC-07 order dated 23.06.2025 (Case ID No.33DWYPR5872L1ZC/2023-24); appeal period expired; liberty to appeal within 30 days without limitation bar; 10% predeposit of disputed tax; automatic recall clause; natural justice / personal hearing plea; Deputy State Tax Officer, Srivilliputhur Assessment Circle; Tvl.Ramalakshmi Construction; Madras High Court, Madurai Bench; disposed, no costs.
What did the court decide?
Writ petition disposed of with liberty to file an appeal within 30 days, to be entertained without reference to limitation, subject to predeposit of 10% of the disputed tax; benefit stands recalled automatically if predeposit is not remitted and/or appeal not filed within four weeks; no costs; connected miscellaneous petition closed.