M/s.Sam Alu Fab (33AGCPJ1886F1ZL) v. The Deputy State Tax officer I
Case brief
What is this about?
GST; writ of certiorari; Article 226; breach of principles of natural justice; order passed for non-reply to show cause notice and non-participation in hearings; conditional setting aside of assessment order; remand for fresh consideration; 25% pre-deposit/remittance of disputed tax as condition; fresh order within three months of remittance; Deputy State Tax Officer I, Mettupalayam Road Assessment Circle, Coimbatore; assessment year/GSTIN period 2021-22; M/s.Sam Alu Fab; W.P.No.23904 of 2026; decided 03-07-2026; Madras High Court; Senthilkumar Ramamoorthy, J.
What did the court decide?
Writ petition disposed of on agreed terms: impugned order set aside subject to remittance of 25% of the disputed tax demand within thirty days; matter remanded for reconsideration with a reasonable opportunity of hearing and a fresh order to be issued within three months of remittance. Connected miscellaneous petition (W.M.P.No.25960 of 2026) closed; no order as to costs.