M/s. Westcott Electricals Private Limited v. The Assistant Commissioner (St)
Case brief
What is this about?
GST; DRC-07 demand order; DRC-01 show cause notice; DRC-06 reply; remand for denovo/fresh adjudication on merits; conditional pre-deposit of 50% of disputed tax; 25%-100% deposit scale by length of delay; belated writ challenge; order served through web portal / no physical copy; bank account attachment automatically vacated; recovery as if dismissed in limine on non-compliance; due notice before fresh order; Article 226 certiorari; Madras High Court; Assistant Commissioner (ST) Cholavaram Assessment circle; Deputy Commissioner (ST) Tiruvallur Zone; Westcott Electricals Private Limited; no costs; connected WMPs closed.
What did the court decide?
Writ petition disposed of (at admission stage, with consent) by remitting the case to the Respondent for a fresh order on merits, subject to: pre-deposit of 50% of the disputed tax within 30 days; filing of a reply to the DRC-01 SCN treating the impugned order as its addendum; automatic vacation of any bank attachment on compliance (final order preferably within 3 months); on non-compliance, liberty to the Respondent to recover the tax as if the writ were dismissed in limine; due notice before any such order; no costs; connected Writ Miscellaneous Petitions closed.