V S T and Sons Vs Assistant Commissioner (Madras High Court)
The Madras High Court disposed of a writ petition filed against the GST assessment order dated 12.02.2025 issued under Section 73 for the period April 2020 to March 2021. The petitioner argued that they were unaware of the DRC-01 notice dated 26.11.2024 as it was posted on the website, leading to the adverse order. The petitioner also submitted that the entire disputed amount had been recovered, referencing the Electronic Credit Ledger for 21.05.2025 to 31.05.2025.
The Court noted its consistent practice in similar cases to quash assessment orders and remit them, subject to depositing 25% of the disputed tax in cash. It directed the Respondent to verify whether the credited amount corresponds to the tax confirmed by the impugned order. If not, the petitioner may be required to deposit 25% of the disputed tax. If the credited amount matches the confirmed tax, the Respondent is to pass a fresh order on merits within three months. The writ petition was disposed of with these observations, and connected miscellaneous petitions were closed, with no order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate who takes notice on behalf of the Respondent.
