Akash Automation v. The Deputy Commercial Tax Officer
Case brief
What is this about?
Madras High Court; WP 24529 of 2026; GST DRC-07 order dated 05.12.2025 passed without hearing petitioner set aside and remanded on condition of remitting not less than 25% of disputed tax demand within 30 days; Rs.25,517 already recovered; fresh order within 3 months after reasonable opportunity; bank attachment raised on compliance; natural justice / pre-deposit condition; writ filed after limitation expired; Article 226; Deputy Commercial Tax Officer Saravanampatti (West), Coimbatore -III; Akash Automation (Proprietor P.Devaraju); disposed of on terms, no costs.
What did the court decide?
Impugned order in Form GST DRC 07 dated 05.12.2025 set aside and matter remanded for reconsideration, subject to verification of the earlier recovery and remittance of additional amounts so as to remit not less than 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after providing a reasonable opportunity; bank attachment, if any, in relation to the impugned order to stand raised on fulfilment of the condition; connected W.M.P.No.26742 of 2026 closed; no order as to costs.