Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petition filed by Tvl V Migrate Technologies (represented by Mr. R.R. Vijay Balaji) under Article 226 seeking certiorari of GST DRC‑07 form (Reference No. ZD330725370633A) dated 31‑07‑2025 and the detailed order for GSTIN 33AANFV8395G1ZJ for FY 2022‑23, concerning tax period April 2022‑March 2023, and to quash the order.
- Respondent: Assistant Commissioner (ST) Chepauk Assessment Circle, Chennai.
- Grounds: alleged breach of natural justice and that the period of limitation for filing an appeal had expired.
- Petitioner's counsel submitted that approximately 27% of the disputed tax demand had been recovered; an endorsement to that effect is in the record and requires verification.
Final Outcome
- The Court set aside the impugned order dated 31‑07‑2025, subject to verification that at least 25% of the disputed tax demand was recovered.
- The matter is remanded to the Assistant Commissioner for reconsideration, with a requirement to provide a reasonable opportunity to the petitioner and to issue a fresh order within three months of receipt of a copy of this judgment.
- The writ petition is disposed of without any order as to costs; related miscellaneous petitions are closed.
Topics: GST, Tax Litigation