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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Senthilkumar Ramamoorthy, J
Blue Med Surgicals – Appellant
Versus
Assistant Commissioner (ST) (FAC) – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order regarding specific tax defects and pending rectification. (Para 1 , 2 , 3) |
| 2. conditioning court intervention on partial payment of disputed tax liability. (Para 4 , 5 , 6) |
Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorari to call for the records of the impugned Assessment Order in Ref. No. ZD330225216494N dated 21.02.2025, under Section 73 of the CGST/TNGST Act, 2017 , and uploaded the same along with the summary of order in DRC 07 for the fFinancial year 2020-21 from the files of the respondent herein and quash the same.
ORDER
An order dated 21.02.2025 is challenged insofar as it pertains to Defect Nos.1, 2, 3 and 5.
2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that a rectification petition was filed in respect of Defect Nos.1, 2, 3 and 5. While doing so, it is stated that Defect Nos.4, 6 and 7 were admitted and the admitted tax dues were discharged. She refers to the relevant DRC-03.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax
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