Writ Remedy is not available to assessees who default in compliance with law and non-cooperation in the proceeding. - Madras High Court in M/s Karmaxx Infotech v. Assistant Commissioner (ST)

In this case, the assessee had defaulted in complying with the provisions of the GST law by not intimating the department of a change in its place of business. The assessee also did not cooperate with the departmental proceedings against it.

The Madras High Court held that writ remedy is not available to assessees who default in compliance with law and non-cooperation in proceeding. The Court reasoned that such assessees have not acted in accordance with the rule of law and have not respected the statutory provisions

The Court also held that such assessees cannot be expected to have a clean slate and be granted relief under Article 226 of the Constitution of India, which is a discretionary remedy.

Article 226 of the Constitution of India grants the High Courts the power to issue writs, including writs of mandamus, prohibition, quo warranto, and habeas corpus.

These writs can be issued to protect the fundamental rights of citizens and to ensure that the government and its agencies act in accordance with the law.

The judgment of the Madras High Court is a reminder that assessees must comply with the provisions of the GST law and to cooperate with the departmental proceedings against them. If they fail to do so, they may not be able to obtain writ remedy from the High Courts.

Summarizing the judgement: ✅Writ remedy is not available to assessees who default in compliance with law and non-cooperation in proceeding. ✅Assessees have a duty to comply with the provisions of the GST law and to cooperate with the departmental proceedings against them.