Sri Om Sakthi Traders Vs State Tax Officer (Intelligence)
Date: November 4, 2025
Subject Matter
Impugned Section 74 Orders Remitted for Fresh Adjudication upon 10% Disputed Tax Deposit
Summary
The High Court has set aside impugned orders passed under Section 74 and subsequent rectification orders, remitting the cases back to the respondent for fresh adjudication. This decision is contingent upon the petitioner depositing 10% of the dispute…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Both these writ petitions are being disposed of, after hearing the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 2. In these writ petitions, the petitioner has challenged the impugned orders both dated 28.08.2024, passed under Section 74 of the respective GST Enactments along with the consequen…