Tvl. Glove World Health Care Products vs. The State Tax Officer
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Before: and
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
These Writ Petitions are disposed of at the stage of admission, after hearing the learned counsel for the petitioner as well as the learned counsel for the official respondent.
In these Writ Petitions, the petitioner has challenged the impugned assessment orders passed by the respondent in GSTIN No. 33BMWPM8209C1ZV for the tax periods 2020-2021 and 2022-2023, both dated 21.10.2024. The said orders were preceded by the notices in Form 2/6 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.21257 and 21258 of 2025 DRC-01 dated 14.06.2024 (though referred to as 11.06.2024).
According to the learned counsel for the petitioner, 13% of the disputed tax in the first impugned order and 18% in the second order have already been recovered.
On the other hand, the learned Additional Government Pleader submits that only a sum of Rs.50,000/- has been recovered with respect to the second case.
It has been the consistent view of this Court under similar circumstances to remit the matters back on terms, subject to the assessee depositing 25% of the disputed tax. I find no reason to take a different view in the present case as well.
In view of the above, the impugned orders dated 21.10.2024 are quashed, on condition that the petitioner deposits 25% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. 3/6 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.21257 and 21258 of 2025 Needless to state, the amount already deposited by the petitioner shall be adjusted towards the said 25%. The petitioner shall also file a reply to the show cause notices in Form DRC-01, dated 14.06.2024, by treating the impugned orders dated 21.10.2024 as an addendum thereto, within the said period.
In case the petitioner complies with the above stipulation, the respondent shall pass a fresh order on merits and in accordance with law, as expeditiously as possible, preferably within a period of three months thereafter. In case the petitioner fails to comply with the above stipulation, the respondent is at liberty to proceed against the petitioner in accordance with law, as if these Writ Petitions had been dismissed.
With the above directions, these Writ Petitions are disposed of. Consequently, connected Miscellaneous Petitions are closed. No costs.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu 4/6 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.21257 and 21258 of 2025 To The State Tax Officer, Nagercoil (Rural) Assessment Circle, Kanniyakumari District. 5/6 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.21257 and 21258 of 2025 C.SARAVANAN, J.
Indu W.P(MD).Nos.21257 and 21258 of 2025
2025 6/6 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.