Madras High CourtWP/2837/2025disposed of

Tvl Vijay Krishna Textiles, v. Deputy State Tax Officer-1(Fac),

2025-01-29Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P. No.2837 of 2025 and W.M.P.Nos.3143 & 3144 of 2025 Tvl.Vijay Krishna Textiles, Rep by its Proprietor 3/37, M-2 , Bajanai Koil Street, Semmandapatty Post, Kadaiyampatti Taluk, Salem 636 309.

... Petitioner Vs.

Deputy State Tax Officer-1(FAC), Omalur Circle, Omalur.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the impugned order in GSTIN:33CJBPM9084Q1ZH/2018-19 dated 14.12.2022 along with annexures passed by the Respondent and quash the same. For Petitioner : Ms.R.Sri Visvapriya For Respondent : Ms.Amrita Dinakaran Government Advocate 1/4

ORDER

The present writ petition is filed challenging the impugned order dated 14.12.2022 passed by the respondent relating to the assessment year 2018-19, on the premise that the annual returns has been filed with a delay.

2. It is submitted by the learned counsel for the petitioner that the impugned order is contrary to Notification No.07/2023-Central Tax dated 31.03.2023, which provides for waiver of late fees subject to complying with the conditions set out therein. He also submitted that in view thereto, the impugned order is required to be re-considered.

3. Ms.Amrita Dinakaran, learned Government Advocate appearing for the respondent would submit that the respondent would re-consider and orders would be passed taking into consideration the Notification No.07/2023-Central Tax.

4. In view thereof, the impugned order dated 14.12.2022 is set-aside. Liberty is granted to the respondent to pass orders afresh, within a period of four weeks from the date of receipt of a copy of this order, after affording the 2/4

petitioner a reasonable opportunity of hearing and taking into note the relevant Notification No.07/2023-Central Tax. It is also open to the petitioner to submit any application/representation to avail the benefit.

5. With the above observations and directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.

29.01.2025 Speaking (or) Non Speaking Order Index : Yes/ No jd To Deputy State Tax Officer-1(FAC), Omalur Circle, Omalur.

3/4

MOHAMMED SHAFFIQ, J.

jd W.P. No.2837 of 2025 29.01.2025 4/4