Tvl Sathya Engineering Company v. The State Tax Officer
Case brief
What is this about?
Madras HC writ disposition 20-02-2026; petitioner Tvl Sathya Engineering Company (rep. by legal heir R Sathish Prabhu), Coimbatore; Article 226 certiorari against Section 74 CGST/TNGST Act 2017 assessment order ZD330823184411I dated 31.08.2023, FY 2018-19; unanswered GST DRC-01 SCN dated 26.05.2023; appeal filed 22.01.2024 rejected 05.08.2024 for limitation; full tax, interest and penalty discharged 12.12.2025; order quashed and remanded to State Tax Officer, Avanashi Road Circle, for fresh order on merits after due notice; recredit of pre-deposit/payments to Electronic Credit Ledger if dropped, else appropriation; no costs; W.M.P.Nos.6101 & 6103 of 2026 closed.
What did the court decide?
Impugned Assessment Order dated 31.08.2023 quashed and case remitted to the first respondent (State Tax Officer) for re-examination and a fresh order on merits after due notice to the petitioner; payments made at pre-deposit and on 12.12.2025 to be recredited into the Electronic Credit Ledger if the proceeding is dropped on merits, failing which they stand appropriated towards the confirmed demand; writ petition disposed of at admission stage with consent of counsel, with no costs, and connected miscellaneous petitions (W.M.P.Nos.6101 & 6103 of 2026) closed