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Madras High CourtWP/3118/2025disposed of

Vino Constructions v. The State Tax Officer

2025-11-05Honourable Mr Justice C. Saravanan5 pages

DATED: 05-11-2025

CORAM

THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.3429 & 3430 of 2025

1. Vino Constructions Rep by its Managing PartnerThangavel Nagappagowder, 20, Ex-serviceman Colony, Bhavanisagar, Sathyamangalam, Erode638451.

Petitioner(s) Vs

1. The State Tax Officer Office Of The Commercial Tax Officer, Roving Squad-V, Erode.

Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned proceedings initiated by the Respondent in the impugned show cause notice vide GSTIN:33AAEFV3919R1ZL/2023-24 dated 26.11.2024 along with

consequential summary of scn in FORM GST DRC 01 vide ref no.ZD331124260664L dated 26.11.2024 to quash the same. For Petitioner(s):

M/s.R. Hemalatha For Respondent:

Mr.C.Harsharaj Special Government Pleader

ORDER

This Writ Petition is being disposed of with the consent of the learned counsel for the Petitioner and learned Special Government Pleader for the respondent.

2. In this Writ Petition, the Petitioner has challenged the impugned Show Cause Notice vide GSTIN:33AAEFV3919R1ZL/2023-24 dated 26.11.2024 along with consequential summary of scn in FORM GST DRC 01 vide ref no.ZD331124260664L dated 26.11.2024 for the period April 2023-March 2024, wherein the Petitioner was also called upon to appear for personal hearing.

3. The learned counsel for the petitioner submits that the petitioner will

participate in the adjudication mechanism by filing a reply.

4. Recording the submission of the petitioner, the writ petition stands disposed of, by directing the respondent to pass an order on merits, subject to the petitioner filing a reply within a period of thirty (30) days from the date of receipt of a copy of this order.

5. In case the petitioner fails to file a reply within such time, the respondent is at liberty to pass appropriate orders on merits based on the available records.

6. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

7. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 05-11-2025 kak Index:Yes/No Speaking/Non-speaking order Internet:Yes To 1.The State Tax Officer Office Of The Commercial Tax Officer, Roving Squad-v, Erode.

C.SARAVANAN, J.

kak 05-11-2025