Madras High CourtWP/9138/2025disposed of

Ravi Raja Textiles 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.No.10242 of 2025 1.M/s.Ravi Raja Textiles Represented By K.T. Nagarajan, Partner, 27/7-A, Majid Lane, Bazaar, Salem Petitioner(s) Vs

1. The State Tax Officer Salem Town West Circle, Salem Respondent(s) PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records on the files of the respondent in GSTIN: 33AABFR6235K1Z7/2019-20 dated 07.1.25, and quash the same as being without jurisdiction, violative of principles of natural justice and hence invalid and illegal.

For Petitioner(s) Mr.Srikanth.V For Respondent(s):

Mrs. K. Vasanthamala Government Advocate

ORDER

Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent.

2. The present writ petition has been filed against the impugned order dated 07.01.2025 passed by the respondent, which was preceded by a Show Cause Notice in DRC-01 dated 02.09.2024, wherein the petitioner was also called upon for a personal hearing. The petitioner however neither filed any reply nor appeared for the personal hearing fixed. Thus, the impugned Assessment order has been passed.

3. The learned counsel for the petitioner submits that although the petitioner has challenged the impugned order on the ground that it was beyond the jurisdiction in view of the specific requirement of Section 74 of the

respective GST Enactments, the petitioner would be satisfied if the matter may be remitted back to the respondent to pass a fresh order, as the impugned order is an ex parte order.

4. The learned counsel for the petitioner submits that the entire amount of disputed tax has been recovered from the petitioner. The submission of the learned counsel for the Petitioner stands recorded.

5. Therefore, considering the same, the case is remitted back to the Respondent to pass a fresh order on merits, within a period of thirty (30) days from the date of receipt of a copy of this order, subject to verification by the Respondent, whether the amount has been recovered from the petitioner.

6. If the petitioner already paid the disputed tax, any attachment of the bank account of the Petitioner shall also stand automatically raised/vacated.

7. In case the disputed tax is not recovered from the petitioner, the

Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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

9. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. kak 05-11-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes To 1.The State Tax Officer Salem Town West Circle, Salem

C.SARAVANAN, J.

kak 05-11-2025