M/s Sowmya Constructions v. The State Tax Officer
Case brief
What is this about?
Madras High Court common order dated 27.01.2026 (C.Saravanan, J.) in W.P.Nos.839, 845, 857 & 862 of 2025 — M/s Sowmya Constructions v. State Tax Officer, Inspection Cell -5 (Intelligence), Salem. Keywords: Article 226 certiorari against GST assessment; Form GST DRC-07 dated 30.11.2024 and Form GST DRC-08 rectification orders dated 27.03.2025/12.04.2025; tax periods 2017-18 to 2020-21; liberty to challenge rectification orders; payment certificate from Jurisdictional Assessing Officer within 30 days; Electronic Liability Ledger discharge on 15.07.2025/24.06.2025; 25% disputed tax fallback deposit; entire disputed tax for marginal 2020-21 demand; appeals entertained on merits without reference to limitation; petitioner to be heard before final order; no costs, miscellaneous petitions closed. No precedent cited; no case law treatment.
What did the court decide?
All four Writ Petitions disposed of without costs; petitioner permitted to challenge the Rectification Orders dated 27.03.2025 and 12.04.2025 through Appeals before the Appellate Authority subject to: certificate from the Jurisdictional Assessing Officer evidencing payment furnished within 30 days (failing which deposit of 25% of disputed tax; entire disputed tax for 2020-21); Appeals to be entertained on merits without further reference to limitation; petitioner to be heard before any final order; connected Miscellaneous Petitions closed.