M/S.Solsun Lifecare Private Limited vs. The State Tax Officer

This Writ Petition is taken up for final hearing at the time of admission, with the consent of the learned counsel for the petitioner and the learned Special Government Pleader appearing for the respondent. 2.Although the impugned order dated 17.04.2024, passed by the respondent under Section 73 of the respective GST enactment, disputed tax has already been recovered directly from the petitioner's bank account on 08.09.2025. The petitioner has thus approached this Court challenging the same. 3.Considering the same, I am inclined to quash the impugned order passed by the respondent dated 17.04.2024 and remit the matter back 2/6 https://www.mhc.tn.gov.in/judis to the respondent to pass a fresh order on merits, subject to the petitioner submitting a proper reply within a period of 30 days from the date of receipt of a copy of this order. 4.Within such time, the petitioner shall also file a reply to the Show Cause Notice in DRC-01 dated 27.12.2023, along with the requisite documents to substantiate the case, by treating the impugned order dated 17.04.2024 as an addendum to the Show Cause Notice dated 27.12.2023. 5.In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law, as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of such reply/pre-deposit. The amount that is stated to have been recovered shall be adjusted, subject to the final outcome of the de novo proceedings. The petitioner shall cooperate with the respondent in the de novo proceedings. 3/6 https://www.mhc.tn.gov.in/judis