Tvl.Siva Automotive Trading Private Limited v. The Assistant Commissioner (St)
GST – Assessment for 2019-20
Case brief
What is this about?
Madras High Court, Madurai Bench (G.R.Swaminathan, J.), order dated 28.11.2025 in W.P.(MD)No.34838 of 2025 (with W.M.P.(MD)Nos.27530 & 27531 of 2025), filed under Article 226 of the Constitution of India by Tvl.Siva Automotive Trading Private Ltd. against the Assistant Commissioner(ST), Kamarajar Salai Assessment Circle, Madurai, challenging an ex parte GST assessment order dated 20.08.2024 (summary order No.ZD3308242280240 dated 26.08.2024) for GSTIN:33AASCS8990C1ZU/2019-20. Petition disposed of on condition of 20% pre-deposit of disputed tax via electronic cash ledger within 30 days; ITC attachment to be lifted on compliance; reply to show cause notice within 30 days; personal hearing and fresh final order within two months; automatic recall of benefit on default. Keywords: GST assessment, ex parte order, natural justice, conditional quashing, pre-deposit, ITC attachment, certiorarified mandamus.