Imtiaz Ali v. The State Tax Officer
Case brief
What is this about?
GST assessment under section 73 challenged via writ of certiorari (Article 226) before Madras High Court; late fee under Section 47(2) and general penalty under Section 125 of respective GST enactments for belated filing of Form GSTR-9 for 2019-2020 (due 31.03.2021, filed 17.11.2022); benefit of Notification No.7/2023-Central Tax dated 31.03.2023 as amended by Notification No.25/2023-Central Tax dated 17.07.2023; remittal to State Tax Officer, Kondalampatty Circle, Salem for fresh order on merits following Ms. Kandan Hardware Mart (W.P. Nos. 27029 of 2023 batch, dated 02.01.2026); natural justice; FORM GST DRC-07; disposal at admission; no costs.
What did the court decide?
Writ petition disposed of at admission with consent of counsel; matter remitted to the respondent (State Tax Officer, Kondalampatty Circle, Salem) to pass a fresh order on merits in light of the decision in Ms. Kandan Hardware Mart within three months; connected miscellaneous petitions (W.M.P.Nos.6825 & 6827 of 2026) closed; no costs.