M/S.S.Chanchal Electrical v. Deputy State Tax Officer
Case brief
What is this about?
Madras High Court (C. Saravanan J., 04-02-2026), WP No. 24633 of 2025 (with WMP Nos. 27765 & 27768 of 2025), Art. 226 certiorarified mandamus by M/s. S. Chanchal Electrical against Deputy State Tax Officer, Peddunaickenpet Assessement Circle — challenge to GST order dated 11.12.2023 (DRC-07 ref. ZD33122306370K) confirming demand for tax period 2017-18 raised by DRC-01 SCN dated 14.07.2023 — delayed petition (filed 04.07.2025) noted as liable to dismissal for laches but conditionally remitted: 100% disputed-tax pre-deposit in cash within 30 days, fresh speaking order with due notice preferably within 3 months, automatic vacation of bank attachment on compliance, recovery as if dismissed in limine on non-compliance; disposed without costs.
What did the court decide?
Writ petition stood disposed of with the above observations, without costs, and the connected writ miscellaneous petitions were closed; the matter was remitted to the respondent for a fresh order on merits (after due notice), conditional on the petitioner depositing the entire disputed tax (100%) in cash from its Electronic Cash Register within 30 days; on compliance, a final order is to be passed preferably within 3 months and the bank-account attachment stands automatically raised/vacated; on failure to comply, the respondent may recover the tax as if the writ petition had been dismissed in limine.