Ps Pushpa v. Deputy State Tax Officer 2
Case brief
What is this about?
GST/commercial tax assessment order dated 15.12.2025 (GSTIN 33AGAPP5392G3ZC /2021-22, Deputy State Tax Officer, Sholinganallur) set aside on breach of natural justice and remanded on condition of 25% pre-deposit of disputed tax demand; attachment over Axis Bank account No. 918010094568966 to stand raised on compliance; fresh order within three months after reasonable opportunity; appeal time-barred; Madras High Court, WP No. 26978 of 2026, WMP.Nos.29551, 29553 & 29555 of 2026, Justice Senthilkumar Ramamoorthy, order dated 23-07-2026, Article 226, certiorarified mandamus, disposed of, no costs.
What did the court decide?
Impugned order dated 15.12.2025 set aside and matter remanded to the first respondent for fresh consideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after reasonable opportunity; attachment of the petitioner's Axis Bank account to stand raised on fulfilment of the condition; writ petition disposed of on these terms, connected miscellaneous petitions closed, no order as to costs.