M/s Vishwabala Engineering Private Limited v. Assistant Commissioner (St), Thirumazhisai Assessment Circle
Case brief
What is this about?
Madras High Court, Senthilkumar Ramamoorthy J., WP No. 9951 of 2025 and WMP.No.11146 of 2025, decided 02-01-2026; GST tax demand order dated 29.04.2024 by Assistant Commissioner (ST), Thirumazhisai Assessment Circle; DRC-07 summary No.ZD330424242605M; certiorari under Article 226; natural justice; personal hearing not provided though reply considered; impugned order set aside subject to 50% pre-deposit of total tax demand within four weeks; fresh order within three months of remittance; attachment raised; disposed of with no costs.
What did the court decide?
Writ petition disposed of: impugned order dated 29.04.2024 set aside subject to petitioner remitting 50% of the total tax demand within four weeks; fresh order to be issued within three months of receipt of remittance after providing a reasonable opportunity; subject to receipt of amounts payable as per the order, any order of attachment shall stand raised; no order as to costs; connected miscellaneous petition (WMP.No.11146 of 2025) closed.