Durairaj Meena v. The Assistant Commissioner (St)
Case brief
What is this about?
Search terms: Section 73 TNGST Act 2017 assessment · ex-parte order not known to assessee · writ of certiorari Article 226 · expiry of limitation for GST appeal · remand to Assessing Officer on 10% deposit of disputed tax · sliding-scale deposit 10%–100% tied to delay · credit for 25% already deposited with challan · four weeks to reply to show-cause notice · fresh orders within six weeks · recovery as if writ dismissed in limine on default · F.Y.2021-22 · Reference No. ZD331225374010Z dated 24.12.2025 · Assistant Commissioner (ST) Saidapet Assessment Circle, Chennai.
What did the court decide?
Writ petition disposed of at admission with consent: impugned order set aside and matter remitted to the respondent for fresh orders on merits, conditional on deposit of 10% of the disputed tax within four weeks (no further deposit needed if the 25% already paid stands, as stated on counsel's recorded statement); liberty to file a reply to the show-cause notice within four weeks; respondent to pass fresh orders within a further six weeks; on non-compliance, recovery as if the petition were dismissed in limine; no costs; connected miscellaneous petitions closed.