GST Order uploaded on Portal: Madras HC orders to Lift ITC A/c Attachment on 25% Deposit [Read Order]
The Court directed the Attachment on Petitioner’s Input Tax Credit to be Lifted at the earliest
The Madurai Bench of the Madras High Court set aside an ex-parte Goods and Services Tax (GST) order issued against a firm for the financial year 2020-21, holding that the petitioner was not aware of the notice served exclusively through the online portal.
The petition was filed by M/s. Idhayam-G Family Store, challenging the order dated 24.02.2025 passed by the State Tax Officer/Commercial Tax Officer of the Virudhunagar I Assessment Circle. Represented by N. Marimuthu, the petitioner contended that they were unaware of the proceedings as the notice was served only via the GST portal.
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The petitioner was represented by Mr. while the respondent was represented by Mr., Additional Government Pleader (AGP).
The Court took note of arguments advanced by R. Suresh Kumar, Additional Government Pleader, who furnished similar cases in order to establish that relief had been awarded in exchange for a 25% deposit of the contested tax amount. After obtaining a copy of the order, the petitioner committed to depositing the specified sum via the electronic cash ledger (ECL) within thirty days.
After compliance, the Bench, composed of Justice G.R. Swaminathan, directed that the attachment on the petitioner’sInput Tax Credit (ITC) account be lifted immediately and the impugned order be quashed.
Additionally, the petitioner was instructed to reply to the show cause notice (SCN) within thirty days. Further, the respondent was directed to grant the petitioner a chance for a personal hearing and issue a final order within two months.
The Court made it clear that non-compliance would cause this remedy to be automatically recalled, enabling the enforcement of the initial order.
The writ petition was disposed of in these terms, and the connected miscellaneous petition was also closed. The order was passed by on 18.11.2025.
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