Sri Gokul Mart v. Deputy State Tax Officer -Ii
Case brief
What is this about?
Madras High Court writ petition (Article 226) WP No. 26014 of 2026 decided 17-07-2026 by Senthilkumar Ramamoorthy J.; petitioner Sri Gokul Mart (prop. P. Kamaraj, Dharapuram, Salem) versus Deputy State Tax Officer-II / Deputy Commercial Tax Officer, Omalur Assessment Circle, Salem (counsel: N Chandirasekar for petitioner; G. Dhana Madhri, Government Counsel (Tax), for respondent). Challenge to GST DRC-07 Ref. ZD331225266612K dated 17.12.2025 (GSTIN 33EQUPK5713E1ZP/2021-22) on natural justice grounds; appeal time-barred; conditional set-aside and remand upon payment of 25% of disputed tax demand within 30 days; fresh order within three months; petition disposed, WMPs 28423 & 28424 of 2026 closed, no costs.
What did the court decide?
Impugned FORM GST DRC-07 order dated 17.12.2025 set aside subject to remittance of 25% of the disputed tax demand within thirty days; matter remanded for fresh consideration with a reasonable opportunity, fresh order due within three months of remittance; writ petition disposed of, connected WMP Nos.28423 and 28424 of 2026 closed, no order as to costs.