Vibro v. The Deputy Commercial Tax Officer
Case brief
What is this about?
Madras High Court writ petition (Article 226, Certiorari) by Vibro / Vinod Chandran, Coimbatore against Deputy Commercial Tax Officer, Singanallur South Assessment Circle; Form GST DRC-07 ref. ZD331125409367K dated 24.11.2025 under Section 73 TNGST Act 2017; alleged breach of natural justice; appeal limitation expired; 25% of disputed tax demand paid as remand condition; order set aside and remanded; fresh order within three months of remittance; connected WMPs closed; no costs; decided 13-07-2026 by Justice Senthilkumar Ramamoorthy.
What did the court decide?
Impugned order dated 24.11.2025 set aside and matter remanded for reconsideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after a reasonable opportunity; connected miscellaneous petitions closed; no order as to costs.