Southern Railway Employees Co-Operative Credit Society LTD. vs. The Assistant Commissioner(St)
Held
The Court noted that the petitioner's primary grievance was the lack of a decision on their rectification application dated 28.01.2025, which sought to correct the assessment order dated 27.08.2024. The respondent agreed to consider and dispose of this application on merits. Therefore, the Court disposed of the writ petition by directing the respondent to consider and pass appropriate orders on the petitioner's application dated 28.01.2025 within a period of three months from the date of receipt of a copy of the order. The Court did not decide on the merits of the original assessment order or the rectification application itself, but rather ensured that the application would be processed. No costs were awarded.
Facts
The petitioner, Southern Railway Employees Co-operative Credit Society Ltd., filed a writ petition challenging an order passed by the Assistant Commissioner (ST) for the financial year 2019-20, dated 27.08.2024, and a consequential Form GST DRC-07. The petitioner also sought a direction to rehear their rectification application dated 28.01.2025, which was filed to correct the earlier order. The petitioner's counsel stated that no orders had been passed on the rectification application. The respondent, represented by the Government Advocate, acknowledged the application and agreed to consider and dispose of it on merits.
Key Issues
1. Whether the Court should quash the assessment order dated 27.08.2024 and the consequential Form GST DRC-07, and direct the respondent to rehear the petitioner's rectification application dated 28.01.2025? Petitioner's Argument: The petitioner sought to quash the impugned order and consequential DRC-07 and to have their rectification application reheard, as no decision had been taken on it. Respondent's Argument: The respondent agreed to consider and dispose of the petitioner's rectification application on merits and in accordance with law.
Sections Cited
GST DRC-07
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.06.2025 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)Nos.12298 and 12299 of 2025 Southern Railway Employees Co-operative Credit Society Ltd., Represented by its Managing Director, S.Ramalingam, Post Box No.9, Dindigul Main Road, Tiruchirappalli – 620 001. ... Petitioner Vs.
The Assistant Commissioner (ST), Palakkarai Assessment Circle, Trichy -1 ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned Order passed by the Respondent, in GSTIN No. 33AABAS3170K2ZJ in the Financial Year 2019-20 and consequential Form GST DRC-07 in Reference No.ZD3308242345759, dated 27.08.2024, and quash the same and further direct the respondent to rehear the ratification application filed by the petitioner, dated 28.01.2025. 1/4 https://www.mhc.tn.gov.in/judis For Petitioner : Mr.S.Muthuvenkatraman F
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