M/s.Logg Basics, v. Commercial Tax Officer
Case brief
What is this about?
Conditional GST remand ruling, Madras HC, Senthilkumar Ramamoorthy J., 23-07-2026: writ petition under Article 226 for certiorari against Form GST DRC-07 Ref. No. ZD331225238892C dated 17.12.2025 and detailed order dated 16.12.2025 for FY 2021-2022, challenged on breach-of-natural-justice grounds; appeal limitation expired; impugned order set aside and matter remanded on pre-deposit of 25% of disputed tax demand within thirty days; fresh order due within three months of remittance after reasonable opportunity; bank account attachment in relation to impugned order to stand raised on fulfilment of condition; disposed of, miscellaneous petitions closed, no costs.
What did the court decide?
Writ petition disposed of on the terms that, conditioned on remittance of 25% of the disputed tax demand within thirty days, the impugned order stands set aside with remand for fresh consideration and issuance of a fresh order within three months of remittance after reasonable opportunity; any bank account attachment relating to the impugned order to stand raised on fulfilment of the condition; connected miscellaneous petitions closed; no order as to costs.