Anbarasan v. The Deputy State Tax Officer II
Case brief
What is this about?
GST ex parte assessment order quashed subject to 25% pre-deposit of disputed tax via electronic cash ledger; notice served only through on-line portal; bank account attachment lifted; fresh reply to show cause notice, personal hearing and fresh final order within two months; automatic recall clause on default; Certiorarified Mandamus under Article 226; Deputy State Tax Officer – II, Thanjavur – II Assessment Circle; Madurai Bench of Madras High Court; W.P(MD)No.34455 of 2025; decided 27.11.2025.
What did the court decide?
Writ petition disposed of on agreed terms: petitioner to deposit 25% of the disputed tax through electronic cash ledger within thirty days; on such compliance the bank-account attachment is to be lifted immediately and the impugned ex parte order stands quashed; petitioner to reply to the show cause notice within thirty days thereafter; respondent to grant personal hearing and pass final order within two months; failing which the benefit of the order is automatically recalled and the impugned order enforceable. No costs; connected miscellaneous petition closed.