Tvl K K K Groups v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.05.2025 CORAM :

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN K.K.K. Groups (Rep. by its Proprietor Krishnan Kumar) No.2/137, Mariyamman Kovil Street Kannigapuram, Villupuram Tamil Nadu - 604302.

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Petitioner Vs.

1. The State Tax Officer Gingee Assessment Circle, Gingee Address: No.1, Chetpet Road, Gingee.

2. The Deputy Commissioner (ST) Villupuram, Commercial Taxes Building Collector's Integrated Master Plan Complex Villupuram - 605 602.

3. The Branch Head ICICI Bank Limited ICIC000631, KSS Hari Complex No.35, Mariyamman Kovil Street Tindivanam.

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Respondents Prayer: Petition filed under Article 227 of the Constitution of India, seeking a writ of certiorari, calling for the records on the files of the first respondent herein in the order Ref.No.33AXDPK8613P1Z4/2019-20 dated 1st August, 2024 issued along with the summary of the order in form GST-DRC-07 vide reference No.ZD330824001787B dated 1st August, 2024 for the tax period between April, 2019 to March, 2020, quash the same.

For the Petitioner :

Mr.S.Vishnupriya For the Respondents :

Mrs.K.Vasanthamala Government Advocate (Tax) for R1 and R2

ORDER

Heard both sides.

2. The petitioner suffered an ex-parte order under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. Before the impugned order came to be passed, notice was in fact issued by the first respondent, but then, it was posted in the Additional Notices Tab in the web-portal maintained by the first respondent. The petitioner assessee failed to notice the same.

3. The lapse on the part of the petitioner is condonable. It is also not in dispute that the petitioner has paid the entire tax amount. In this view of the matter, the impugned order stands quashed and the matter is remitted back to the file of the first respondent. The petitioner shall appear before the first respondent on 16.06.2025 at 04:00 p.m. and shall place all the relevant documents before the first respondent and the first respondent shall peruse the same and hear the petitioner and pass orders afresh on merits and in accordance with law.

4. The petitioner's bank account has been attached. Since the petitioner appears to have cleared the liabilities, the said attachment shall stand lifted forthwith. The third respondent is directed to lift the attachment upon production of the certified copy of the present order by the writ petitioner herein.

5. The writ petition, accordingly, stands allowed. There shall be no order as to costs. Consequently, W.M.P.Nos.21144 and 21146 of 2025 are closed.

22.05.2025 Speaking Order/Non-Speaking Order Index: Yes/No drm/jeni To:

1. The State Tax Officer Gingee Assessment Circle, Gingee Address: No.1, Chetpet Road, Gingee.

2. The Deputy Commissioner (ST) Villupuram, Commercial Taxes Building Collector's Integrated Master Plan Complex Villupuram - 605 602.

G.R.SWAMINATHAN , J.

(drm/jeni) 22.05.2025