M/S. Lrs And Co vs. The State Tax Officer
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Cause title — parties, addresses and appearances
ORDER This writ petition has been filed challenging the impugned order dated 18.12.2024 passed by the respondent for the assessment year 2023-2024. 2. The petitioner, a Government contractor appears to have delayed in paying the admitted tax liability.
It is the case of the petitioner that there was a delay in the payment of the tax. It is submitted that after the impugned attached order was passed, the entire tax has been recovered together with interest. It is therefore submitted that the impugned order dated 18.12.2024 in Form GST DRC 01D passed under Rule 88C of the respective Goods and Services Tax Rules, still continues and therefore has to be quashed as payments by the petitioner has to be properly appropriated by passing a suitable order.
The learned counsel for the petitioner further submits that even otherwise 75% of the disputed tax liability had already been paid even before 2/5 https://www.mhc.tn.gov.in/judis the impugned order was passed in Form GST DRC 01 D which reflected in GSTR 3B.
The learned Additional Government Pleader for the respondent confirms that post facto the petitioner had paid the admitted tax liability together with interest has been recovered.
Recording the above submission, the impugned order stands quashed with a direction to the respondent to pass suitable orders regarding the appropriation of amounts already paid towards the admitted tax liability and the interest and refund allowed excess paid if any towards further tax liability of the petitioner. within a period of 4 weeks from the date of receipt of a copy of this order.
The writ petition stands disposed of. No costs.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn 3/5 https://www.mhc.tn.gov.in/judis To The State Tax Officer, O/o.The Assistant Commissioner (ST), Woraiyur Assessment Circle, C/2, 2nd Floor, 2nd Cross West, Thilai Nagar, Trichy – 620 018. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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W.P(MD).No.19309 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.