Tvl. Sri Venkatachalapathy Traders v. The State Tax officer/Commercial Tax Officer
Case brief
What is this about?
GST assessment order Section 73 GST Act 2017; Form GST DRC-07 Reference No. ZD331225378641E dated 24.12.2025; writ of certiorari under Article 226; violation of natural justice; ex parte final order after show cause notice uploaded; petitioner dealing in exempted goods; no 25% disputed tax pre-deposit condition; order set aside and remanded for fresh consideration; assessee to submit reply and documents; raising of bank account attachment; Articles 14 and 19(1)(g); Theni-I Assessment Circle; Tvl. Sri Venkatachalapathy Traders; Madras High Court Madurai Bench; Justice D. Bharatha Chakravarthy; 15.06.2026.
What did the court decide?
Writ petition allowed: impugned order dated 24.12.2025 set aside and matter remanded to the respondent for reconsideration; assessee to appear and submit reply and documents; respondent to pass fresh orders in accordance with law; no pre-deposit condition imposed; bank account attachment made pursuant to the impugned order to be raised; no costs; connected miscellaneous petition W.M.P(MD)No.12021 of 2026 closed.