Tvl Bhavana Enterprises v. Assistant Commissioner/Assistant Commission(St)(Fac)
Case brief
What is this about?
GST assessment quashing; Article 226 certiorarified mandamus; tax periods 2019-2020 and 2020-2021; unanswered DRC-01 show cause notices; remittal to original authority; conditional pre-deposit 50% and 25% of disputed tax within 30 days; reply treating assessment order as addendum to SCN; final orders on merits within 3 months; automatic vacation and lifting of bank account attachment; recovery proceedings in abeyance; FORM GST DRC-16 attachment/sale of immovable property; GST registration cancellation Form GST Reg-19 w.e.f. 01.08.2021; dismissal in limine on non-compliance; due notice before orders; Tiruppur; IDBI Bank; no costs; connected WMPs closed.
What did the court decide?
Writ petitions disposed of on conditions: pre-deposit of 50% of disputed tax (order dt. 27.08.2024, tax period 2019-2020) and 25% of disputed tax (order dt. 24.02.2025, tax period 2020-2021) within 30 days; reply to the DRC-01 show cause notices treating the impugned orders as addenda; final orders on merits preferably within 3 months of reply/pre-deposit; on compliance, bank attachment stands automatically vacated/lifted (provided no arrears for other tax periods) and all recovery proceedings including the proposed sale of immovable properties are kept in abeyance; on default, respondents may recover as if the writ petitions were dismissed in limine, with due notice. No costs; connected WMPs closed.