S P Minerals v. Assistant Commissioner
Case brief
What is this about?
Madras High Court, single judge (L. Victoria Gowri J.), WP No. 19471 of 2026, dated 14-05-2026. GST assessment challenge: DRC-07 Order of Assessment Ref. ZD3311254187978, GSTIN 33ADMFS5067Q1Z9, period APR 2021 - MAR 2022, dated 24.11.2025, issued by Assistant Commissioner Thirumazhiasai-Avadi. Grounds: order passed exparte without opportunity of hearing despite notices uploaded on GST portal; petitioner registered under TNGST Act, engaged in Works Contract business. Disposition: writ petition disposed of; impugned assessment order set aside and remanded for fresh consideration subject to petitioner paying 10% of disputed tax liability; no costs; connected miscellaneous petitions closed. Statutes referenced: Article 226, Constitution of India; TNGST Act. No precedents cited.
What did the court decide?
Impugned assessment order dated 24.11.2025 set aside; matter remanded to the respondent for fresh consideration, conditional on the petitioner paying 10% of the disputed tax liability as undertaken; connected miscellaneous petitions closed; no costs.