M/S.a G International, v. The State Tax officer
Case brief
What is this about?
GST assessment order challenge; writ of certiorari under Article 226; denial of reasonable opportunity and personal hearing; hospitalization evidenced by discharge summary; all-India turnover versus Tamil Nadu operations turnover; annual information statement; 10% remittance of tax demand as remand condition; orders set aside and remanded; fresh orders within three months; bank attachments raised subject to condition; State Tax Officer Inspection-III, Joint Commissioner (ST) (Intelligence), Vellore Division; Madras High Court; 2026; no costs.
What did the court decide?
Both writ petitions disposed of with no costs; impugned assessment orders dated 25.02.2026 set aside subject to remittance of 10% of the tax demand pertaining to each assessment order; matters remanded for reconsideration with a reasonable opportunity including a personal hearing; fresh orders to be issued within three months from the date of remittance; bank attachments raised subject to fulfilment of the condition; connected miscellaneous petitions closed.