Madras HC Allows GST Appeal Subject to 25% Deposit Due to Rectification Rejection

Tvl VIP Clothing Limited Vs Assistant Commissioner (ST) (Madras High Court)

The writ petition challenged an Assessment Order dated 26.02.2025 in Form GST DRC-07 for the financial year 2020-2021, passed under Section 73 of the GST enactments along with notice under Section 50(1). The assessment was preceded by a show cause notice in DRC-01 dated 22.11.2024, to which the petitioner did not file a reply, resulting in the impugned order.

The petitioner subsequently filed a rectification application on 27.02.2025 under Section 161, which was rejected on 19.11.2025. The rejection

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