Sri Vinayaka Industries Vs State Tax Officer (Madras High Court)
The writ petition concerns the petitioner’s challenge to an order relating to the tax period 2018–2019 under the GST enactments. This litigation marks the second time the matter has come before the High Court. The petitioner had previously suffered assessment orders dated 20.07.2023 for 2018–2019 and 09.11.2023 for 2019–2020 after failing to contest them. These orders were earlier challenged through writ petitions, which were disposed of on 07.06.2024. By that order, the Court set aside the earlier assessment orders on the condition that the petitioner remit 20% of the interest demand under each assessment within two weeks and submit replies to the show cause notices. The authorities were directed to grant a reasonable opportunity, including a personal hearing, and issue fresh assessment orders within three months from receipt of the reply.
Pursuant to the Court’s directions, the respondent issued a notice dated 08.01.2025 fixing 10.01.2025 for personal hearing. The petitioner did not appear for the hearing, and a fresh adverse order dated 11.03.2025 followed. The petitioner then filed the present writ petition on 19.09.2025 to challenge this subsequent order, which pertains only to the tax period 2018–2019 and arises from the remand following the earlier writ proceedings.
