m/s.Ganapathy Engineering Works v. The Assistant Commissioner (St)(Fac)
Case brief
What is this about?
Madras High Court; W.P.No. 50498 of 2025; W.M.P.Nos.56550 and 56551 of 2025; C.SARAVANAN J.; GST; Form GST DRC-01; Section 107 of the respective GST enactments 2017; Article 226; writ of certiorarified mandamus; Assistant Commissioner (ST) (FAC) Avadi Assessment Circle; Tiruvallur; City Union Bank Thirunindravur branch; bank account attachment; pre-deposit 50% disputed tax; Electronic Cash Register; 25% to 100% pre-deposit scale; appeal limitation expired; writ filed 26.12.2025; conditional remittance for fresh order; addendum to show cause notice; recovery as if dismissed in limine; due notice; no costs.
What did the court decide?
Writ petition disposed of on terms: impugned Order dated 29.08.2024 to be treated as addendum to the DRC-01 show cause notice dated 18.05.2024; case remitted to first respondent for fresh final order on merits (preferably within three months of reply/pre-deposit), conditioned on pre-deposit of 50% of disputed tax in cash from the Electronic Cash Register within 30 days and filing of reply with documents; bank attachment to be raised/lifted on compliance and absence of other arrears; on default, recovery permitted as if the writ was dismissed in limine; due notice mandatory before any further order; connected W.M.P.Nos.56550 and 56551 of 2025 closed; no costs.