Ms Surya Blue Metals v. The Deputy State Tax Officer
Case brief
What is this about?
GST assessment confirmation order passed ex parte without reply to DRC-01 show cause notice set aside and remanded with 50% pre-deposit condition; Article 226 writ; tax period April 2020-March 2021; demand Rs.7,98,832.00 (tax 4,79,770.00 + interest 2,99,062.00 + penalty 20,000); recovery from Electronic Cash Ledger and Credit Ledger Rs.7,48,326 subject to verification; bank account attachment automatic vacation on compliance; deemed dismissal in limine on default; Form GST DRC-07 Ref. ZD331024031428U dated 05.10.2024; DRC-01 dated 02.12.2023; Deputy State Tax Officer / Deputy Commissioner (ST) Erode Zone; Axis Bank branch manager respondent; M/s.Surya Blue Metals, Anthiyur, Erode; Madras High Court; Justice C. Saravanan; 11-03-2026; WP No. 9447 of 2026.
What did the court decide?
Writ petition disposed of at admission with consent: impugned order dated 05.10.2024 set aside and case remitted to the respondent for a fresh/de novo order subject to (i) pre-deposit of 50% of the disputed tax within 30 days and (ii) filing of a reply to the DRC-01 show cause notice dated 02.12.2023 treating the impugned order as an addendum; final order on merits preferably within 3 months with due notice; claimed ledger recoveries of Rs.7,48,326 to be adjusted subject to verification; bank account attachment to stand automatically vacated on compliance; on default, recovery as if dismissed in limine; no costs; connected Writ Miscellaneous Petitions closed.