M/s.Sahoj Agency v. The Assistant Commissioner St
Case brief
What is this about?
GST assessment challenge, Madras High Court, writ of certiorari under Article 226; order dated 25.04.2024 for tax period 2018-2019 (GSTIN 33ALBPB1245N1ZH) and Form GST DRC-07 demand dated 26.04.2024 assailed for breach of natural justice; disposed by conditional remand - impugned order set aside subject to additional 40% remittance within 60 days over and above 10% pre-deposit; fresh order within 3 months after hearing; petitioner M/s. Sahoj Agency (Coimbatore); respondents: Assistant Commissioner (ST) Palladam-2 and Appellate Deputy Commissioner (ST) Salem.
What did the court decide?
Impugned order set aside and matter remanded for reconsideration, subject to remittance of an additional 40% of the tax demand within 60 days; fresh order to be issued within 3 months of remittance after reasonable opportunity to the petitioner; no costs; connected miscellaneous petitions closed.