Tvl. Nesta, v. The State Tax Officer / The Commercial Tax Officer
Case brief
What is this about?
GST assessment challenge; section 73 TNGST Act 2017; assessment year 2021-22; Reference No. ZD3312252977725 dated 18.12.2025; DRC-01 show cause notice dated 23.05.2025; personal hearing notices 01.07.2025, 09.07.2025, 10.10.2025 not availed; writ filed after expiry of Section 107 appeal limitation; 25% pre-deposit of disputed tax; Electronic Cash Register; 30-day deposit window; quash and remand for fresh/de novo adjudication; impugned order treated as addendum to show cause notice; final order within 3 months; recovery as if dismissed in limine on default; due notice before fresh order; certiorarified mandamus; Article 226; Srirangam Assessment Circle; Tvl. Nesta; State Tax Officer / Commercial Tax Officer; Madras High Court Madurai Bench; C. Saravanan, J.; taken up at admission with consent; no costs.
What did the court decide?
Writ petition disposed of with observations and no costs; impugned assessment order dated 18.12.2025 quashed and case remitted to the respondent for a fresh order, conditional on (i) deposit of 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within 30 days of receipt of a copy of the order, and (ii) filing a reply to the DRC-01 Show Cause Notice dated 23.05.2025 with requisite documents, treating the impugned order as an addendum to that notice; final order to follow on merits preferably within 3 months of reply/pre-deposit; on default, respondent free to recover the tax as if the writ was dismissed in limine; due notice to be given before any fresh order; connected Writ Miscellaneous Petition closed.