M/s. Ashapura Enterprises v. The Deputy State Tax Officer 1
Case brief
What is this about?
Writ petition (Article 226, certiorari) against GST assessment order dated 17.12.2025, GSTIN no. 33CLVPD5823J1ZT/2021-22, Deputy State Tax Officer 1 Mannady Assessment Circle, Chennai; order issued without hearing petitioner; writ filed after limitation expired; conditional set-aside tied to confirmation that more than 25% of tax demand was recovered (about Rs.95,000/- claimed); remand for re-consideration; fresh order within three months of confirming recovery; reasonable opportunity to contest tax demand on merits; connected W.M.P.s closed; no costs; Senthilkumar Ramamoorthy J; decided 22-07-2026.
What did the court decide?
Impugned assessment order set aside subject to verification and confirmation that more than 25% of the tax demand was recovered; matter remanded for re-consideration with a fresh order to be issued within three months of confirming the recovery, after providing the petitioner a reasonable opportunity to contest the tax demand on merits; connected writ miscellaneous petitions closed; no order as to costs.