Jayapal Vinothkumar v. The Assistant Commissioner(St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09.05.2024
CORAM
THE HON'BLE MRS.JUSTICE R.KALAIMATHI W.P.No.13315 of 2024 and W.M.P.Nos.14467 and 14470 of 2024 M/s.Jayapal Vinothkumar represented by its Proprietor Mr.J.Vinothkumar S/o.P.Jayapal Having its office at No.7, Krishnapuram 3rd Main Street Thiruninravur, Tiruvallur-602 024.
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Petitioner Vs.
The Assistant Commissioner (ST) Thirumazhisai Assessment Circle No.4/109, Integrated Goods and Service Taxes Building 2nd Floor, Chennai-Bangalore Highway Nazarathpettai Chennai-600 123.
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Respondent Prayer:
Writ Petition under Article 226 of the Constitution of India praying
for a Writ of Certiorarified Mandamus, calling for the records of the respondent herein in pursuant to the impugned order passed by the respondent regarding the return scrutiny made under Section 61 of the Tamil Nadu GST Act, vide GSTIN 33ALPPV8471L1Z5/2021-2022 dated consequently, directing the respondent to pursue with the fresh findings in accordance with law after giving the petitioner a fair, reasonable opportunity of personal hearing.
For Petitioner :
Mr.V.Ramana Reddy For Respondent :
Ms.K.Vasanthamala Government Advocate
O R D E R
This writ petition is filed seeking direction to call for the records pertaining to the impugned order passed by the respondent regarding the return made under Section 61 of the Tamil Nadu GST Act, vide GSTIN 33ALPPV8471L1Z5/2021-2022 dated 06.11.2023, digitally signed on 10.11.2023 and to quash the same and consequently, to direct the respondent to give the fresh findings in accordance with law after giving the petitioner an opportunity of personal hearing.
2. Ms.K.Vasanthamala, learned Government Advocate, takes notice for the respondent.
3. Mr.V.Ramana Reddy, learned counsel for petitioner would submit that on the ground of limitation, the petitioner's appeal was rejected. The learned counsel for the petitioner would further submit that as the petitioner's father had undergone liver transplantation, he was taking care of his father and hence, the delay.
4. Taking note of the aforesaid facts and circumstances, by condoning the delay, the petitioner is directed to file an appeal before the Appellate Authority within a period of four weeks from the date of receipt of a copy of this order. On receipt of the same, the Appellate Authority is directed to dispose of the appeal, after affording an opportunity of hearing to the petitioner and pass appropriate orders in accordance with law, within a period of six weeks therefrom.
5. With the above directions, the writ petition stands disposed of. There shall be no order as to costs. Consequently, connected writ miscellaneous petitions are closed.
09.05.2024 Index : Yes/No : Yes/No Speaking / Non-speaking ms/mk To The Assistant Commissioner (ST) Thirumazhisai Assessment Circle No.4/109, Integrated Goods and Service Taxes Building 2nd Floor, Chennai-Bangalore Highway Nazarathpettai Chennai-600 123.
R.KALAIMATHI, J.
ms/mk W.P.No.13315 of 2024 and W.M.P.Nos.14467 and 14470 of 2024 09.05.2024 (1/2)