Bhairavi Metal Works Vs State Tax Officer (Madras High Court)
The Madras High Court disposed of a writ petition challenging a GST order dated 08 December 2025 issued by the State Tax Officer. The order had been passed following a Show Cause Notice in Form GST DRC-01 dated 06 July 2025, which required the petitioner to appear for a personal hearing. However, the petitioner did not avail the opportunity to respond to the notice or participate in the proceedings, resulting in the impugned order.
The writ petition was filed on 23 February 2026, which was within the limitation period prescribed under Section 107 of the GST enactments, 2017. During the hearing, the petitioner submitted that it was willing to deposit 10% of the disputed tax amount as a condition for reconsideration of the matter. An endorsement was made in the court bundle confirming the petitioner’s readiness to pay 10% of the disputed tax mentioned in GST DRC-01.
The Court noted that in similar situations, courts have quashed orders and remitted matters to the adjudicating authority for fresh consideration, subject to the assessee depositing a portion of the disputed tax depending on the delay in approaching the court. Finding no reason to adopt a different approach, the Court remitted the matter back to the respondent authority for fresh adjudication.
