Tvl. Key Cee Enterprises vs. The Assistant Commissioner (St)

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WP(MD)/24596/2025HC MadrasGSTCNR HCMD01121514202511 September 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN4 pages

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Heard both sides. 2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.The learned Government Advocate submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount. 4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, 2/4 https://www.mhc.tn.gov.in/judis the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The second respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced. 5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

11.09.

2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To: The Assistant Commissioner (ST) Tuticorin-1 Assessment Circle, Tuticorin. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. ias

11.09.

2025 4/4 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.