Rkk Earth Movers v. Deputy State Tax OFFICER-1
Case brief
What is this about?
Keywords: GST; FORM GST DRC-07; GST DRC-01 show cause notice; ex parte assessment; pre-deposit 50% of disputed tax; de novo/fresh adjudication; Section 107 GST appeal limitation expired; Article 226 certiorari; bank account attachment vacated; Electronic Cash Register deposit; reply to SCN; addendum to show cause notice; dismissal in limine consequence; Madras High Court; Omalur Assessment Circle, Salem; Rkk Earth Movers; Deputy State Tax Officer-1; WP No. 12340 of 2026; WMP Nos. 13482 & 13485 of 2026; C. Saravanan J; decided 06-04-2026.
What did the court decide?
Writ petition disposed of at admission with consent: case remitted to the respondent for a fresh order subject to the petitioner depositing 50% of the disputed tax in cash from the Electronic Cash Register within 30 days and filing a reply to the GST DRC-01 SCN dated 19.01.2024 (impugned order treated as addendum); final order on merits preferably within 3 months; bank-account attachment stands vacated on compliance; failure permits recovery as if the petition were dismissed in limine; no costs; connected WMPs closed.