Authority: High Court of Judicature at Madras (Justice Senthilkumaar Ramamoorthy)
Order Date: 15 July 2026
Case Overview
- Petitioner: Anupriya Milk Agency, represented by proprietor Thangasamy (GSTIN 33BKVPTS8699A1Z9), filing WP No. 25554 of 2026 under Article 226 challenging a GST assessment order dated 17‑Nov‑2025 for assessment year 2021‑22 issued by the Assistant Commissioner (ST) (FAC) Tiruppur Lakshmi Nagar Assessment circle under section 73 of the Tamil Nadu GST Act, 2017.
- Respondent: Assistant Commissioner (ST) (FAC) Tiruppur Lakshmi Nagar Assessment circle, Commercial Taxes Building, Tiruppur, represented by Government Counsel Ms. G. Dhana Madhri.
- Grounds of challenge: Order issued without hearing, described as cryptic, nonspeaking, illegal, arbitrary, and beyond jurisdiction; petition filed after limitation period.
- Court observations: The impugned order was indeed passed without hearing; limitation period had expired; however, petitioner agreed to remit 25 % of the disputed tax demand.
Final Outcome
- The Court set aside the GST assessment order dated 17‑Nov‑2025.
- The matter is remanded to the respondent for fresh consideration, provided the petitioner remits 25 % of the disputed tax demand within thirty (30) days of receipt of the Court’s order.
- Upon receipt of the remittance, the respondent must issue a fresh assessment order within three (3) months.
- No costs awarded; related miscellaneous writ petitions are closed.
Topics: GST Assessment, Court Remand, Tax Remittance