M/s. Pulse Global Exim v. The State Tax Officer (Fac)
Case brief
What is this about?
GST assessment writ; Article 226 certiorari; section 73 (enabling enactment not named in judgment); Form GST DRC-07; GST DRC-01 show cause notice; FY/tax period 2020-21; orders dated 22.02.2025 and 19.02.2025; no proper notice / natural justice violation; Section 107 'respective GST enactments, 2017' appeal limitation expired; writs filed 27.01.2026; pre-deposit 25% disputed tax; 25%-100% deposit scaled to delay practice; Rs.17,49,274/- duplicated demand; Rs.30,479/- interest and SGST late fee (Rs.29304/- + Rs.1175/-); consolidated Show Cause Notice and consolidated adjudication; Eway bill turnover GSTR-1 reconciliation overlap; bank account attachment automatic vacation; dismissal in limine default clause; Avinashi Assessment Circle, Tiruppur; Pulse Global Exim; Justice C. Saravanan; Madras High Court.
What did the court decide?
Both writ petitions disposed of at admission by consent (no costs; connected Writ Miscellaneous Petitions closed). Matters remitted to the Assistant Commissioner (ST) (respondent in W.P.No.2902 of 2026) for a consolidated order on merits on the assessment orders dated 22.02.2025 and 19.02.2025 (FY 2020-21), after issue of a consolidated Show Cause Notice and the petitioner's reply with documents, preferably within three months of reply/pre-deposit; conditioned on pre-deposit of 25% of disputed tax plus Rs.30,479/- (interest and SGST late fee) within thirty days in cash or from the Electronic Cash Register; bank-account attachment stands automatically vacated on compliance (lifting subject to no other arrears for other tax periods); on default, respondents may recover as if the writ petitions were dismissed in limine.