Aaa Traders vs. The Deputy State Tax Officer - 1
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Before: and
This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.
The petitioner has challenged the impugned Assessment Order, dated 05.09.2024 passed under Section 73 of the respective GST enactments. The aforesaid order has preceded a notice in DRC 01, dated 08.05.2024. The petitioner has failed to reply and thus, the petitioner suffered the aforesaid impugned Assessment Order, dated 05.09.2024 issued under Section 73 of the respective GST enactments.
By the said order, the tax amount of Rs.23,77,202/- was confirmed towards the tax, interest and penalty for the tax period between 2022-23. Under these circumstances, the petitioner filed an application for rectification under 2/5 https://www.mhc.tn.gov.in/judis Section 161 of respective GST enactment on 03.03.2025. 4. By an order, dated 12.03.2025, the demand has been substantially reduced to a sum of Rs.4,44,257/-. However, while dropping the demand on the tax payable by the petitioner towards CGST and SGST, the tax demand on IGST was partially increased from Rs.1,87,866/- to Rs.2,25,969/-. This was without due notice to the petitioner.
Considering the same, I am inclined to remit the case back to the respondent to reconsider the issue only insofar as the increase in IGST that was earlier confirmed at Rs.1,87,866/- and now increased to Rs.2,25,969/-.
This exercise shall be completed by the respondent within a period of two (2) months from the date of receipt of a copy of this order. It is open for the petitioner to challenge the order to be passed, in case the amount is confirmed once again.
Pending such exercise, the petitioner shall deposit 10% of the CGST and SGST, in case the petitioner proposes to file an appeal. In case the petitioner 3/5 https://www.mhc.tn.gov.in/judis admits the liability that has been arrived at insofar as CGST and SGST are concerned, the petitioner shall pay the amount forthwith; Either way, recovery proceedings shall be kept in abeyance, pending orders in appeal.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 07.08.2025 Internet : Yes / No (3/3) apd To The Deputy State Tax Officer-1, O/o. the State Tax Officer (ST) Virudhunagar -1 Commercial Taxes Buildings, Madurai Road, Virudhunagar – 626 001. C.SARAVANAN, J. 4/5 https://www.mhc.tn.gov.in/judis apd
2025 (3/3) 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.