Commissioner Vs Deputy Commissioner/Appellate Authority State Tax Officer (Madras High Court)
The Madras High Court has set aside a GST order against the Udhagamandalam Municipality, remitting the matter back to the Assessing Officer (AO) for fresh adjudication. The municipality, the writ petitioner, had faced an order under Section 63 of the Tamil Nadu Goods and Services Tax Act, 2017. The impugned order reportedly stemmed from erroneous GST filings made by the Local Body’s former auditor. While notices were sent by the authorities, they were posted in the “Additional Notices Tab” on the web-portal, which the municipality inadvertently failed to observe. The High Court acknowledged this lapse as unintentional and noted that the petitioner had already paid over 25% of the disputed demand. In light of these circumstances, the court set aside the previous order and directed the Udhagamandalam Municipality Commissioner to appear before the Assessing Officer on June 10, 2025, at 4:00 PM. The municipality has been granted liberty to present all relevant materials and rectify its previous filings. The Assessing Officer is instructed to provide due opportunity to the petitioner to file earlier returns properly, and then pass a fresh order on merits and in accordance with law. The writ petition was thus allowed, with no order as to costs.
