Tvl.Uthirapathi Contractor v. The State Tax officer (Inspection I)
Case brief
What is this about?
Keywords: GST assessment; writ of certiorarified mandamus; Article 226; principles of natural justice; personal hearing; show cause notice made available only on portal; DRC-01 notice; interest and penalty; bank attachment raised; de novo assessment after hearing. Parties: Tvl. Uthirapathi Contractor v. The State Tax Officer (Inspection-I), Thiruvarur Division. Bench: K. Kumaresh Babu, J. Precedent applied: W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025. Outcome: W.P.(MD) No.340 of 2025 allowed; impugned order dated 05.09.2024 set aside; fresh hearing and orders directed; no costs.
What did the court decide?
Writ petition allowed: impugned assessment order set aside; petitioner to submit reply within two weeks; respondent to afford opportunity of hearing and pass fresh orders on merits in accordance with law; any bank attachment raised; no costs; connected miscellaneous petition closed.