Tvl Arafa Chicken Park v. the Deputy State Tax Officer
Writ Petition (Article 226) – GST assessment under CGST Act, 2017
Case brief
What is this about?
Madras High Court; Senthilkumar Ramamoorthy, J.; WP No. 25090 of 2026; Tvl Arafa Chicken Park v. Deputy State Tax Officer, South Assessment Circle, Tiruppur-II; CGST Act, 2017 assessment order set aside for denial of hearing/natural justice; conditional remand on deposit/remit of 50% of disputed tax demand within thirty days; de novo/fresh order within three months after reasonable opportunity; writ filed beyond limitation yet disposed on terms; certiorarified mandamus prayer; connected writ miscellaneous petitions closed; no costs.
What did the court decide?
The impugned order dated 26.02.2025 (along with the rectification order dated 01.07.2025) was set aside, subject to the petitioner remitting 50% of the disputed tax demand within thirty days from receipt of a copy of the order; the matter stands remanded to the respondent for reconsideration, with a fresh order to be passed after affording the petitioner a reasonable opportunity, within three months from the date of remittance. Connected writ miscellaneous petitions were closed and there was no order as to costs.