M/s.J S P Traders v. Deputy Commissioner (Appeal)
Case brief
What is this about?
Madras High Court, Senthilkumar Ramamoorthy J., 24-07-2026 — M/s J S P Traders v. (1) Deputy Commissioner (Appeal) GST Appeal Chennai-II; (2) Assistant Commercial (ST) Velacheny Assessment Circle — Art. 226 certiorarified mandamus against GST order dt. 29-12-2025 (GSTIN 33ALNPJ5488R1Z4; Ref No. ZD331225419661M; FY April 2021 - March 2022) issued without hearing the petitioner; writ time-barred; petition disposed of by conditional remand: 25% of disputed tax demand to be remitted within 30 days, impugned order set aside, fresh order after reasonable opportunity within 3 months from remittance; W.M.P.Nos. 29855 & 29856 of 2026 closed; no costs; no cases cited; single-judge opinion, no dissents.
What did the court decide?
Subject to remittance of 25% of the disputed tax demand within thirty days from the date of receipt of a copy of the order, the impugned order dated 29.12.2025 is set aside and the matter remanded to the 2nd respondent for re-consideration; after providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand; connected W.M.P.Nos.29855 & 29856 of 2026 closed; no order as to costs.