Logic Mining And Constructions Pvt Ltd Vs Additional Commissioner of GST And Central Excise (Madras High Court)
The writ petition challenged the assessment order dated 30.03.2025 passed by the respondent authority. The petitioner submitted that it had filed an application for cancellation of GST registration on 26.03.2025. Subsequently, the respondent passed the impugned assessment order on 30.03.2025 and later cancelled the petitioner’s GST registration on 23.04.2025. According to the petitioner, since the assessment order was passed after the application for cancellation of registration, it remained unaware of the order. The petitioner stated that it came to know about the assessment order only when the respondent issued a bank attachment order on 12.12.2025, following which the present writ petition was filed.
The respondent opposed the petition and contended that the petitioner had initially filed a reply to the notice issued in Form DRC-01 and had participated in the personal hearing during the proceedings. Later, due to a change of the proper officer, the new officer issued fresh notices requesting production of documents and calling the petitioner for another personal hearing. However, the petitioner did not produce the required documents and failed to appear before the authority. Consequently, the assessment order dated 30.03.2025 was passed.
