Rajvijay and Co. Vs Deputy Commercial Tax Officer (Madras High Court)
Madras High Court has quashed an ex-parte GST demand order issued under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, against M/s Rajvijay and Co. The court’s decision directs a fresh hearing and mandates the lifting of a bank attachment upon the petitioner depositing 25% of the demanded amount.
The petitioner had suffered an ex-parte order because a notice, though issued, was posted only in the “additional notices tab” on the web-portal, which the assessee failed to notice. The High Court deemed this lapse by the petitioner to be condonable.
During the hearing, the counsel for Rajvijay and Co. submitted that the petitioner was willing to pay 25% of the demand amount by June 12, 2025. Accepting this undertaking, the court set aside the impugned order and remitted the matter back to the Deputy Commercial Tax Officer (first respondent).
Rajvijay and Co. is now directed to appear before the first respondent on June 16, 2025, at 4:00 PM. The petitioner is required to present all relevant documents, and the first respondent will then peruse them, hear the petitioner, and pass a fresh order on merits and in accordance with law.
