M/s S and S Power Switchgear Equipment Limited v. The State Tax Commissioner (St)
Case brief
What is this about?
GST assessment; Form GST DRC-07; DRC-01 show cause notice; DRC-13 recovery notice; ex parte assessment order; duplicate demand dropped; under-declaration of output tax; excess ITC claim; GSTR-3B vs GSTR-9 mismatch; Sec 17(5) ineligible ITC; ITC from cancelled dealers and return defaulters; interest on late invoice reporting; pre-deposit 10% of disputed tax; Electronic Cash Register / Electronic Cash Ledger debit; bank attachment lifted; recovery in abeyance; dismissal in limine on default; remand to State Tax Officer; State Tax Officer vs State Tax Commissioner; Tamil Nadu GST; Chengalpattu; Madras High Court; Article 226 certiorari; S&S Power Switchgear Equipment Limited; tax period 2021-2022.
What did the court decide?
Writ petition disposed of with directions: matter remitted to the State Tax Officer for a fresh order on merits, subject to the petitioner depositing 10% of the disputed tax (on all heads provided the excess claim of ITC at item no.2) in cash or from the Electronic Cash Register within 30 days, and filing a reply to the SCN in DRC-01 dated 10.06.2025 treating the impugned order dated 28.05.2025 as an addendum; permission to debit 5% each towards CGST and TNGST from the Electronic Cash Ledger; on compliance, recovery proceedings kept in abeyance and bank attachment lifted; on default, liberty to recover as if the writ petition was dismissed in limine after due notice. No costs; connected Writ Miscellaneous Petitions closed.