No Irregularity Merely Because GST Order Passed on reply date: Madras HC

Thangapandi Steels Vs State Tax Officer (Madras High Court)

The Madras High Court disposed of a writ petition challenging a GST assessment order and summary issued on 01.02.2025, which followed a show cause notice dated 25.11.2024. The petitioner contended that the order was vitiated because it was passed on the same day an additional reply was filed. The Court rejected this contention, holding that the mere fact that the order and the additional reply bore the same date does not, by itself, establish procedural irregularity or non-application of mind. On examining the impugned order, the Court found it to be a detailed one that reflected due consideration of the petitioner’s replies. Consequently, no interference under Article 226 of the Constitution was warranted.

The Court observed that the petitioner’s appropriate remedy lay in filing a statutory appeal. It therefore relegated the petitioner to approach the Appellate Commissioner, subject to deposit of 25% of the disputed tax in cash from the electronic cash ledger within 30 days. The appellate authority was directed to dispose of the appeal on merits without reference to limitation, provided the deposit and appeal were filed within the stipulated period. The Court further directed that any bank attachment be lifted upon compliance with the deposit condition, subject to there being no other outstanding dues. Failing compliance, the authorities were permitted to proceed in accordance with law. The writ petition was accordingly disposed of.