Welcome Engineers v. The State Tax officer
Case brief
What is this about?
Madras High Court; WP No. 26902 of 2026 and WMP.No.29445 of 2026; Senthilkumar Ramamoorthy, J.; decided 23-07-2026; writ of certiorari under Article 226 against Order Form GST DRC-07 dated 08-12-2025 (Reference No.ZD3312251121541, GSTIN/33DHHPP5044N1ZY/2021-22) of the State Tax officer, Sholinganallur Assessment Circle; ground of breach of principles of natural justice; appeal limitation expired; 25% of disputed tax demand remitted as condition for remand within thirty days; impugned order set aside and matter remanded for fresh order within three months after reasonable opportunity; writ petition disposed; no costs.
What did the court decide?
Impugned GST DRC-07 order dated 08-12-2025 set aside and matter remanded to the respondent for re-consideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty days from receipt of a copy of the order; fresh order to be issued within three months of remittance after reasonable opportunity; connected miscellaneous petition closed; no order as to costs.