Mahendran v. The Assistant Commissioner St
Case brief
What is this about?
Madras High Court writ petition (Article 226, Certiorarified Mandamus) against GST assessment order dated 11.11.2025 under section 73 of the TNGST Act, 2017 for tax period 2021-22; denial of reasonable opportunity/hearing; order set aside and remanded subject to confirmation of recovery of Rs.1,45,604/- from Electronic Credit Ledger; fresh order within three months after hearing; bank account attachment (PAN CLKPM1478B, Tamilnad Mercantile Bank); petition filed after limitation expired; disposed of, WMPs closed, no costs; decided 07-07-2026.
What did the court decide?
The writ petition is disposed of on the above terms: subject to verification and confirmation of the recovery of about Rs.1,45,604/- from the petitioner's Electronic Credit Ledger, the impugned order dated 11.11.2025 (with Form GST DRC-07) is set aside and the matter remanded for reconsideration, with a fresh order to be issued within three months of confirming the recovery after providing a reasonable opportunity to the petitioner. Connected writ miscellaneous petitions are closed. There shall be no order as to costs.