Authority: High Court of Judicature at Madras
Order Date: 15-07-2026
Case Overview
- Parties: M/s Mahaa Pharmacy (proprietor M. Kannadasan) as petitioner vs. The State Tax Officer, Ramapuram Assessment Circle as respondent.
- Petition: Writ Petition (WP No. 25494 of 2026) filed under Article 226 challenging GST Assessment Order dated 10-12-2025 (GSTIN 33CLJPK8996D1ZN/2021-22).
- Grounds: Order issued without hearing; petition filed after limitation period expired.
- Government Counsel: Ms. G. Dhana Madhri accepted notice on behalf of the respondent.
- Petitioner’s Position: Approximately 10% of the disputed tax demand had already been remitted; petitioner agreed to remit an additional 15% as a condition for remand, with endorsement recorded in the bundle.
- Court’s Observations: The impugned order was passed without affording a reasonable opportunity to contest the demand; the limitation period had lapsed; therefore, the order is set aside.
Final Outcome
- The GST assessment order dated 10-12-2025 is set aside.
- The matter is remanded for fresh consideration subject to verification that at least 10% of the disputed tax demand was previously remitted and that an additional amount is remitted so that the aggregate remittance is not less than 25% of the disputed tax demand.
- The additional remittance must be made within thirty (30) days from the date of receipt of a copy of this order.
- After the required remittance, a fresh assessment order shall be issued within three months from the date of the additional 15% remittance.
- The writ petition is disposed of on these terms; all connected writ miscellaneous petitions are closed; no order as to costs.
Topics: GST Assessment, Tax Litigation