Pithamber Distributors v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.04.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.
No.11337 of 2024 and W.M.P.Nos.12431 & 12432 of 2024 M/s.Pithamber Distributors Rep. by its Prop; Mr.P.Goutham Kumar, No.41, Srinivasa Iyer Street, Chennai 600 001.
... Petitioner -vsThe Assistant Commissioner (ST) Mannady Assessment Circle, Integrated Commercial Taxes Building No.32, Elephant Gate Bridge Road, Chennai 600 003.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records relating to the Order in GSTIN/33AARPG0334J1ZV/2017-18 dated 31.12.2023 (Reference No: ZD331223292383J) passed by the 1/5
respondent and quash the same as violative or principles of natural justice as proper opportunity was not given, contrary to law and unsustainable.
For Petitioner : Mr.M.A.Mudimannan For Respondent : Mr.T.N.C.Kaushik, AGP (T) **********
ORDER
An order dated 31.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 31.12.2023. The impugned order was also issued on the same date.
2. Learned counsel for the petitioner submits that the facts speaks for themselves and that both the show cause notice and the impugned order were issued on the same date. He further submits 2/5
that the show cause notice was issued in breach of sub-section (2) of Section 73 of the applicable GST enactments.
3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent.
4. On examining the documents placed on record, the contention of learned counsel for the petitioner that a reasonable opportunity was not provided is liable to be accepted. Since both the show cause notice and impugned order were issued on the same date, the impugned order is unsustainable.
5. Consequently, impugned order dated 31.12.2023 is set aside by leaving it open to the respondent to initiate proceedings in accordance with law.
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6. W.P.No.11337 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.Nos.12431 and 12432 of 2024 are closed. 30.04.2024 rna Index : Yes / No Internet : Yes / No To The Assistant Commissioner (ST) Mannady Assessment Circle, Integrated Commercial Taxes Building No.32, Elephant Gate Bridge Road, Chennai 600 003.
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SENTHILKUMAR RAMAMOORTHY,J rna and W.M.P.Nos.12431 & 12432 of 2024 30.04.2024 5/5