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IN THE HIGH COURT OF JUDICATURE AT MADRAS
L. Victoria Gowri, J
Caussa Tec Solutions Pvt. Ltd. – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
|---|
| 1. court grants early hearing with parties' consent regarding assessment order. (Para 1 , 2) |
| 2. conditional remand for fresh adjudication upon payment of tax percentage. (Para 3 , 4 , 6) |
O R D E R
Ms.P.Selvi, learned Government Advocate takes notice for the respondent. This writ petition is disposed of at the stage of admission itself with the consent of the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondent.
2.This writ petition has been filed challenging the assessment order in GSTIN: 33AAGCC7121D1Z7/2021-22 dated 30.12.2025 in which the show cause in Form No.GST DRC-01 dated 01.09.2025 has been issued wherein the petitioner was called upon to file reply and appear for personal hearing, however, the petitioner did not take advantage of the same and has suffered impugned order. The limitation for filing appeal under the TNGST ACT against the impugned order has expired, however, the writ petition has been presented on
01.04.2026.
3.The learned counsel appearing for the petitioner submitted that the petitioner is willing to pay 10% of the impugned assessment amount denova adjudication. In this regard, the
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