Sripavi Garments Vs Assistant Commissioner of CGST and Excise (Madras High Court)
The writ petition challenged the assessment order dated 07.02.2025 passed for the assessment year 2018–2019. The petitioner stated that an earlier assessment order dated 31.08.2023 had been set aside by the Court in a previous writ petition and the matter was remanded for fresh consideration by order dated 29.07.2024. Pursuant to the remand, notice was issued and the petitioner participated in the proceedings. However, it was contended that due to financial crisis, the petitioner was unable to effectively pursue the matter, resulting in the impugned order.
The respondent submitted that sufficient opportunity had been granted after remand, but the petitioner failed to file a proper reply. The assessment order dated 07.02.2025 was therefore passed in accordance with law.
The Court observed that the earlier assessment had been set aside and remanded, and that adequate opportunity of hearing was provided. Since the petitioner participated but did not submit an effective reply, the plea of financial crisis was not accepted as a valid ground to interfere. The Court declined to interfere with the impugned order and dismissed the writ petition. No costs were awarded, and connected miscellaneous petitions were closed.
