South India Developers Llp v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-05-2025
CORAM
THE HONOURABLE MR JUSTICE G. R. SWAMINATHAN WP No. 18841 of 2025 and WMP.Nos.21097 and 21099 of 2025 South India Developers LLP Rep by its Partner/Authorised Representative Office at No.132, Anna Pillai Street Sowcarpet, Chennai - 600 001 ... Petitioner Vs 1.The State Tax Officer Group VII, Inspection, Intelligence-I Chennai Central Room No.119, 1st Floor, PAPJM Building Greams Road, Chennai - 600 006 2.Kotak Mahindra Bank 2nd Line Beach, George Town Branch, Chennai ... Respondent Prayer: Writ Petition under Article 226 of the Constitution of India for a Writ of Certiorari, calling for th records of the 1st respondent in Order dated 30.11.2023 in GSTN 33ACQFS3066A2Z8/2017-18 and quash the same. For Petitioner : Mr.Ramesh Kumar Chopra For Respondent : Mrs.K.Vasanthamala for R1 Government Advocate (Tax) 1/4
ORDER
Heard both sides.
2. The petitioner suffered an exparte order under Section 74 of the TNGST Act. I am satisfied that there no sufficient opportunity for hearing was granted to the petitioner which led to the passing of the exparte order. The petitioner undertakes to pay 25% of the tax amount within a period of four weeks. Subject to the said condition, the order impugned in the writ petition is quashed. The matter is remitted back to the file of the first respondent.
3. The petitioner shall appear before the respondent on 07.07.2025 at 4 pm. If the petitioner fails to abide by the undertaking given before this Court, the benefit of the order would stand automatically recalled. All the contentions of the petitioner are left open. The petitioner shall place all the relevant materials and the first respondent shall pass order(s) afresh on merits and in accordance with law.
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4. Accordingly, this writ petition is allowed. No costs. Consequently, connected miscellaneous petitions stand closed. 22.05.2025 Index:Yes/No Speaking/Non~speaking order Internet:Yes dhk To 1.The State Tax Officer Group VII, Inspection, Intelligence-I Chennai Central Room No.119, 1st Floor, PAPJM Building Greams Road, Chennai - 600 006 2.Kotak Mahindra Bank 2nd Line Beach, George Town Branch, Chennai 3/4
G.R.SWAMINATHAN J.
dhk 22.05.2025 (1/2) 4/4