Tvl Bms Earth Movers v. The Deputy State Tax officer-1
Case brief
What is this about?
Madras High Court writ petition (Article 226 certiorari) against GST order in FORM DRC-07 Ref. ZD330125063852K dated 08.01.2025 (detailed order GSTIN/33AOYPB0960Q1ZE/2022-23, tax period April 2022-March 2023) confirming DRC-01 show cause notice dated 26.06.2024; disposed at admission stage with remittal for de novo adjudication subject to 25% pre-deposit of disputed tax of Rs.6,91,782/- (Rs.1,50,850/- recovered and adjustable); grievance that ASMT-10 and DRC-01A replies were ignored; bank account attachment lifted on compliance and no other arrears; recovery as if dismissed in limine on default; Deputy State Tax Officer-1, Ponneri Assessment Circle; Tvl BMS Earth Movers; no costs; connected WMPs 8365 and 8368 of 2026 closed.
What did the court decide?
Writ petition disposed of at the admission stage (with consent of both sides); case remitted to the Respondent for a fresh/de novo adjudication in place of the impugned order dated 08.01.2025, conditional on pre-deposit of 25% of the disputed tax; Petitioner to file reply to the show cause notices treating the impugned order as an addendum; final order on merits preferably within three months; bank account attachment to be lifted/vacated on compliance and absence of arrears for other tax periods; amounts already recovered (Rs.1,50,850/-) adjustable against the pre-deposit; on non-compliance, recovery permitted as if the petition were dismissed in limine, with due notice; no costs; connected Writ Miscellaneous Petitions closed.