Tvl Arudra Corp v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.02.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.No.4916 of 2025 Tvl.Arudra Corp, Rep by its Authorized Signatory R.Anandakrishnan, No.5A, Dhanalakshmi Colony Extn, Senthil Andavar Street, Vadapalani, Chennai 600 026.
... Petitioner Vs.
1.State Tax Officer, Roving Squad II/Intelligence I, Commercial Taxes Department, PAPJM Building, Greams Road, Chennai 600 006.
2.The Assistant Commissioner (ST)(FAC), Intelligence I, Commercial Taxes Building, PAPJM Building, 1st Floor, No.1, Greams Road, Chennai 600 006.
... Respondent Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the 1/6
records relating to the impugned order in GSTIN: 33AAHFV3417D1ZI/2017-18 dated 13.08.2024 passed by the 2nd respondent, quash the same and direct the 2nd respondent to pass denovo assessment order afresh in accordance with law, after affording the petitioner an opportunity of personal hearing. For Petitioner : Mr.Vijay Narayan, Senior counsel for Mr.Triambakeshwar For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate
ORDER
This writ petition has been filed challenging the impugned order dated 13.08.2024 passed by the respondent.
2. The learned counsel appearing for the petitioner would submit that in the present case, the notice in Form GST DRC-01 was issued by the respondents on 29.12.2024, for which, the reply, along with all the relevant documents, were filed by the petitioner on 18.03.2024. However, the impugned order was passed by the respondents as if no documents were furnished. In such case, it is clear that the reply filed by 2/6
the petitioner was not at all considered by the respondent and hence, the impugned order has been passed in violation of principles of natural justice. Therefore, he requests this Court to set aside the said impugned order.
3. In reply, the learned Government Advocate appearing for the respondents would fairly submit that in this case, the reply was filed by the petitioner along with all the relevant documents, however, the same was not at all considered by the respondent while passing the impugned assessment order. Hence, she requests this Court to pass appropriate orders.
4. Heard the learned Senior counsel for the petitioner and the learned Government Advocate appearing for the respondents and also perused the entire materials available on record.
5. In this case, it is clear that the reply was filed by the petitioner, along with all the relevant documents, however, the said reply was not considered by the Assessing Officer while passing the impugned 3/6
assessment order, which is a clear violation of principles of natural justice. In such view of the matter, this Court is inclined to set aside the impugned order dated 13.08.2024 passed by the respondent. Accordingly, this Court passes the following order: i) The impugned assessment order dated 13.08.2024 is hereby set aside and this matter is remanded back to the 2nd respondent for fresh consideration.
ii) The respondent is directed to consider the reply filed by the petitioner, along with all the relevant documents, and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
6. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 21.02.2025 Speaking/Non-speaking order Index : Yes / No nsa 4/6
To 1.State Tax Officer, Roving Squad II/Intelligence I, Commercial Taxes Department, PAPJM Building, Greams Road, Chennai 600 006.
2.The Assistant Commissioner (ST)(FAC), Intelligence I, Commercial Taxes Building, PAPJM Building, 1st Floor, No.1, Greams Road, Chennai 600 006.
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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.4916 of 2025 21.02.2025 6/6