Noordeen Enterprises Vs Additional Director General Directorate of GST Intelligence
Date: June 2, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Tax Recovery Letters to Customers Invalid if Issued Before Order-in-Original
Summary
The High Court has disposed of the writ petitions, ruling that letters issued by GST authorities to customers for direct recovery of tax, prior to the issuance of an order-in-original determining the tax liability, are invalid . This judgment emphasi…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these writ petitions, the respective petitioner has requested for a direction to the first respondent to issue a “No Objection Certificate” in relation to receipt of payments by the respective petitioner from persons to whom the such petitioner supplied goods. 2. Learned counsel for the respective petitioner contends that letters were issued…