Tvl. v. K Tex v The State of Tamil Nadu
Case brief
What is this about?
Indirect tax / GST-era demand confirmation under Section 73 via DRC-01 dated 31.01.2024 for tax period April 2018-March 2019; writ petition under Article 226 (certiorarified mandamus) by a Tiruppur taxpayer against confirmation order dated 30.04.2024 (Ref. No. ZD330424245304R) passed without reply or personal hearing; post hoc recovery of Rs.9,81,297/- on 26.09.2025; interest and penalty of Rs.3,50,151/- included in demand; remand to assessing authority for fresh order after verifying recovery; conditional deposit of 50% of disputed tax; lifting of bank account attachment; detailed reply to DRC-01 within 30 days treating order as addendum; liberty to proceed as if dismissed in limine if no recovery; High Court of Judicature at Madras; Justice C. Saravanan; disposed of with directions, miscellaneous petitions closed, no costs.
What did the court decide?
Writ petition disposed of with directions: matter remitted to the second respondent to pass a fresh order after verifying whether the recovery of Rs.9,81,297/- made on 26.09.2025 is towards the confirmed liability (inclusive of interest and penalty of Rs.3,50,151/-); failing which the petitioner to deposit 50% of the disputed tax, whereupon the attachment of its bank account shall stand lifted; petitioner to file a detailed reply to the DRC-01 dated 31.01.2024 within thirty days treating the impugned order as an addendum; if there is no recovery, the second respondent may proceed as if the petition were dismissed in limine; connected miscellaneous petitions closed; no costs.