Tvl Sreenivasan Nagamurugan v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.03.2024

CORAM:

THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ W.P. No.6659 of 2024 and W.M.P. No.7400 of 2024 Sreenivasan Nagamurugan Proprietor of Madhu Engineering 3/503-9, Alasanatham Hosur Krishnagiri 635 109 Petitioner v Union of India represented by its Secretary Department of Revenue North Block New Delhi 110 001 Central Board of Indirect Taxes and Customs Department of Revenue North Block New Delhi 110 001 State of Tamil Nadu represented by Secretary to Government Commercial Taxes & Registration Department Fort St. George Chennai 600 009 1/5

The Commissioner of Commercial Taxes Ezhilagam Chepauk Chennai 600 005 The Commissioner Under Secretary to the Government of India Central Board of Indirect Taxes & Customs The Assistant Commissioner (ST) Hosur North - II Circle Hosur 635 126 Respondents Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari calling for the records of the sixth respondent in GSTIN:33AIBPN7703JIZC (2018-2019) dated 11.07.2023 and quash the same. For petitioner Mr. Manoharan Sundaram For RR 1, 2 & 5 Mr. Rajnish Pathiyil Senior Standing Counsel For RR 3,4 & 6 Mr. M. Venkateswaran Spl. Govt. Pleader

ORDER

(made by R. MAHADEVAN, J.) Heard all the parties and perused the documents enclosed in the typed set of papers.

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2.

This writ petition impugns the assessment order dated 11.07.2023 passed by the sixth respondent under Section 74 of the TNGST Act, 2017. 3.

Concededly, as against the order impugned, an appeal remedy is available to the petitioner before the Deputy Commissioner (Appeals). 4.

In such perspective of the matter, the petitioner is at liberty to prefer an appeal challenging the order impugned herein, before the Deputy Commissioner (Appeals), within a period of two weeks from the date of receipt of a copy of this order. On the petitioner filing an appeal within the stipulated time, it is directed that the same shall be entertained without any issue regarding limitation being raised, and decided purely on merits, of course, after affording an opportunity of hearing to the petitioner and the other representatives of the Department.

5.

This writ petition stands disposed of with the aforesaid directions. Costs made easy. Connected W.M.P. stands closed. [R.M.D, J.] [M.S.Q, J.] 15.03.2024 cad 3/5

To The Secretary Government of India Department of Revenue North Block New Delhi 110 001 The Central Board of Indirect Taxes and Customs Department of Revenue North Block New Delhi 110 001 The Secretary Government of Tamil Nadu Commercial Taxes & Registration Department Fort St. George Chennai 600 009 The Commissioner of Commercial Taxes Ezhilagam Chepauk Chennai 600 005 The Commissioner Under Secretary to the Government of India Central Board of Indirect Taxes & Customs The Assistant Commissioner (ST) Hosur North - II Circle Hosur 635 126 4/5

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

cad 15.03.2024 5/5