Tvl Sri Kala Hardwares vs. The Assistant Commissioner (St)
Original PDF →No AI summary yet for this judgment.
Before: and Dr. Thangaraj Salai, Madurai - 625 020. Dr.Thangaraj Salai,
Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondents.
Although the petitioner had a statutory remedy of appeal before the Appellate Authority under Section 107 of the respective Goods and Services Tax Enactments, 2017, against the impugned order dated 26.02.2025, the petitioner has approached this Court after the limitation for filing an appeal has expired.
It is noticed that the petitioner has neither replied to the show cause notice nor attend the personal hearing. 2/5 https://www.mhc.tn.gov.in/judis
Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject to the payment of 25% of the disputed tax. I see no reason to take a different view in the facts and circumstances of the case. 5.Therefore, this Writ Petition is disposed of, by quashing the impugned order on terms, subject to the petitioner depositing 25% of the disputed tax, in cash from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order. 6.The petitioner shall file a reply to the show cause notice that preceded the impugned order within such time. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. The respondent shall endeavour to pass a fresh order on merits as expeditiously as possible after hearing the petitioner. 7.It is also made clear that in case the petitioner fails to comply with any of the conditions stipulated above, it will be deemed as if the Writ 3/5 https://www.mhc.tn.gov.in/judis Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petitions are closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Assistant Commissioner (ST), Tamil Nadu Commercial Tax Department, Tamilsangam Road Assessment Circle, Dr. Thangaraj Salai, Madurai - 625 020. 2.The Deputy Commissioner (GST- Appeal), C.T. Building, Dr.Thangaraj Salai, Madurai - 625020. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
sn
W.P(MD).No.21429 of 2025
2025 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.