Rujo Engineering Private Limited v. the State Tax Officer(St)
Case brief
What is this about?
GST assessment order challenged by writ; ex parte order after non-reply/non-attendance to DRC-01 show cause notice and reminders; Section 107 GST appeal limitation expired; Article 226 certiorari; remand for fresh order on merits; 50% pre-deposit of disputed tax in cash from Electronic Cash Register within 30 days; impugned order treated as addendum to SCN; bank account attachment automatically vacated on compliance; recovery in limine on default; Rujo Engineering Private Limited v. State Tax Officer, Velacherry South-III / Assistant Commissioner (ST), Velachery Assessment Circle; Madras High Court; C. Saravanan, J.; W.P.No.49966 of 2025.
What did the court decide?
Writ petition disposed of with directions: case remitted to the 1st respondent for a fresh order on merits subject to the petitioner depositing 50% of the disputed tax in cash from its Electronic Cash Register within 30 days and filing a reply to the SCN dated 08.05.2024 (impugned order treated as addendum); on compliance, final order preferably within 3 months and automatic vacation of bank attachment (lifting tied to the 50% deposit and no other arrears); on default, liberty to recover tax as if the writ was dismissed in limine; due notice before any fresh order; no costs; connected W.M.Ps closed.