Kenz Technology v. The deputy commissioner (St)
Case brief
What is this about?
GST assessment orders (Tax Periods 2017-2018 and 2018-2019, GSTIN 33AHBPT4310J3ZI) and time-barred rejection of appeals (FORM GST APL-02, dated 31.12.2025) challenged before Madras High Court; writs disposed of by remand to Deputy State Tax Officer-1, Avadi Assessment Circle for fresh appellate orders on merits, subject to additional 40% pre-deposit of disputed tax over the 10% already deposited, within 30 days; adjustment of amounts already recovered from Electronic Cash Register; automatic vacation of bank account and property attachments on compliance; recovery liberty on default; Article 226 certiorarified mandamus; pre-01.07.2017 tax period contention.
What did the court decide?
Both writ petitions disposed of with directions: matters remitted to the 2nd respondent to pass fresh orders in the appeals on merits, subject to the petitioner depositing a further 40% of the disputed tax (over and above the 10% already pre-deposited) in cash or from the Electronic Cash Register within 30 days; amounts already recovered/paid to be adjusted towards the 40% pre-deposit subject to verification; on compliance, final orders preferably within 3 months and automatic vacation of the attachments of the petitioner's bank account and properties; on default, respondents free to recover the tax as if the writ petitions were dismissed in limine; due notice to be given before any fresh orders. No costs; connected Writ Miscellaneous Petitions (WMP.Nos.4132, 4134, 4182 & 4186 of 2026) closed.