M/s. Sri Senthil Andavar Agencies v. The Deputy State Tax Officer 1
Case brief
What is this about?
Madras High Court, Justice Senthilkumar Ramamoorthy, common order dated 23-07-2026 on WP Nos. 26877 & 26881 of 2026 and WMP.Nos.29422 & 29426 of 2026. Petitioner: M/s. Sri Senthil Andavar Agencies (Proprietor K. Shankar); counsel Mr. P.V.Sudakar. Respondent: Deputy State Tax Officer - 1, Panruti Town; counsel Ms. Amirta Poonkodi Dinakaran, Government Counsel (Tax). Subject: quashing of GST assessment orders dated 24.04.2024 (2018-19) and 24.09.2024 (2020-2021) for alleged breach of natural justice; limitation for appeal expired; writ petitions disposed with orders set aside subject to payment of 50% of disputed tax demand per order within thirty days; remand for fresh assessment within three months of remittance; Article 226 certiorari; no costs.
What did the court decide?
Impugned assessment orders dated 24.04.2024 and 24.09.2024 set aside and matters remanded for re-consideration, subject to remittance of 50% of the disputed tax demand for each order within thirty days; fresh assessment orders to be issued within three months of remittance after a reasonable opportunity to the petitioner; connected miscellaneous petitions closed; no order as to costs.