Dutch Plantin Coir India Private Limited v. The State Tax Officer 1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 10.06.2025 Coram:

The Honourable Mr.Justice KRISHNAN RAMASAMY Dutch Plantin Coir India Private Limited, Represented by its Director Mr.Muthan Pandian, 14, 14/1 & 14/2, Padmam Building, Raju Gardens, Coimbatore, Tamil Nadu - 641 028.

...Petitioner

Versus

The State Tax Officer - 1, Survey Unit, Office of the Joint Commissioner (ST), Intelligence, Coimbatore.

...Respondent

Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari calling for the records on the files of the Respondent herein vide order no.33AACCD2292C1Z6/2018-19 dated 27th February 2025 issued along with the summary of the order in form GST DRC 07 no.ZD330225290074N dated 27th February, 2025 passed for the tax period between April 2018 to March 2019 and quash the same. For Petitioner :

Mr.S.Vishnupriya For Respondent :

Ms.Amirta Poonkodi Dinakaran, Government Advocate (Tax) 1/4

ORDER

The relief sought in this writ petition is to call for the records of the Order dated 27.02.2025 bearing No.33AACCD2292C1Z6/2018-19 issued by the Respondent along with the Summary of the Order in Form GST DRC 07 dated 27.02.2025 bearing Reference No.ZD330225290074N passed for the tax period between April 2018 to March 2019 and quash the same.

2. The learned counsel for the Petitioner submitted that though this writ petition has been filed for the aforesaid relief, the Petitioner has now restricted the relief and seeks liberty to file an appeal before the concerned Appellate Authority.

3. The learned Government Advocate (Tax) appearing for the Respondent submitted that she has no objection for granting such liberty to the Petitioner.

4. Considering the submissions made by the learned counsel on either side, this Court is of the opinion that it would be appropriate to 2/4

dismiss this writ petition and grant liberty to the Petitioner to file an appeal before the concerned Appellate Authority.

5. Accordingly, this Writ Petition is dismissed and liberty is granted to the Petitioner to file an appeal before the concerned Appellate Authority, within a period of four weeks from the date of receipt of a copy of this order. On filing of such appeal by the Petitioner, the concerned Appellate Authority shall consider the same and pass appropriate orders, on merits and in accordance with law, after affording an opportunity of personal hearing to the Petitioner, as expeditiously as possible. No costs. 10.06.2025 mrr Index: Yes/No Speaking Order (or) Non-Speaking Order To The State Tax Officer - 1, Survey Unit, Office of the Joint Commissioner (ST), Intelligence, Coimbatore.

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KRISHNAN RAMASAMY, J.

mrr 10.06.2025 4/4