Sri Sivasakthi Agencies v. Assistant Commissioner St
GST – Composition levy – Section 10 – Turnover threshold
Case brief
What is this about?
Madras High Court, C. Saravanan J, WP No. 4452 of 2026, decided 18-02-2026. Writ of certiorari under Article 226 against GST assessment order dated 06.10.2025 for Tax Period 2018-2019 confirming SCN in Form GST DRC-01 dated 03.06.2025 without any reply; composition levy benefit under Section 10 of the respective GST enactments denied despite turnover of Rs.96,30,325/- (below one crore per first Proviso to Section 10(1) with Notification No.8/2017-Central Tax dated 27.06.2017); tax demand Rs.34,66,918/- at 18% each under SGST and CGST; Forms GST DRC-01 and DRC-07; prima facie contradiction in order; order quashed and remanded for fresh adjudication on merits; reply to SCN within 30 days; Assessing Officer not to be influenced by Court's observations; disposal at admission stage with consent; no costs; connected WMPs closed.
What did the court decide?
Impugned order dated 06.10.2025 quashed; case remitted to the Respondent to pass a fresh order on merits and in accordance with law; Petitioner directed to file a proper reply to the Show Cause Notice in Form GST DRC-01 dated 03.06.2025 within thirty days of receipt of the order; Assessing Officer/Respondent to pass the final order on merits without getting influenced by any observations touching the merits in this order; no costs; connected Writ Miscellaneous Petitions (W.M.P.Nos.4956 and 4958 of 2026) closed; writ petition disposed of at the stage of admission with consent of counsel.