M/S.Mahalaxmi Decoration v. The Assistant Commissioner
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.07.2024 CORAM :
THE HONOURABLE MR. JUSTICE MUMMINENI SUDHEER KUMAR W.P.No.17555 of 2024 and W.M.P.Nos.19343 & 19344 of 2024 M/s.Mahalaxmi Decoration Represented by its Proprietor Mr.Nethiram, No.1/17, Kannan Street, Chennai - 600001.
... Petitioner Vs.
The Assistant Commissioner Kothawalchavadi Assessment Circle Integrated commercial Taxes Officer Compled, Room No.327, Elephant Gate Bridge Road, Chennai - 600003.
...Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari to call for the records of the respondent iin order dated 22.09.2023 in GSTIN 33AKXPN8765C1ZL/201718 and quash the same as illegal, arbitrary and in violation of principles of natural justice.
For Petitioner : M/s.C.Rekhakumari For respondent : Mr.T.N.C.Kaushik Additional Government Pleader (Tax) Page No.1 of 4
ORDER
When the matter is taken up for consideration for admission, it is brought to the notice of this Court by the learned counsel for the petitioner that under similar circumstances where the notice is served only through online mode, this Court has taken a view that the matter has to be remanded back, in various writ petitions including W.P.No.11674 of 2024 dated 03.06.2024 and W.P.No.2746 of 2024 and batch dated 08.02.2024 and copies of the said orders are also placed before this Court. 2.
The said contention of the learned counsel for the petitioner is not disputed by Mr.T.N.C.Kaushik, learned Additional Government Pleader appearing for the respondent who further submitted that the matter may be remanded back for fresh consideration by the original authority subject to petitioner paying 10% of the disputed tax as condition. 3.
The learned counsel for the petitioner submitted that the petitioner is willing to pay 10% of the disputed tax on remand of the matter for fresh consideration after giving opportunity to the petitioner. Page No.2 of 4
4.
In the light of the above, the impugned order dated 09.11.2023 is set aside subject to the condition of petitioner paying 10% of disputed tax within a period of two weeks from the date of receipt of a copy of this order. The respondent is directed to afford an opportunity for submitting a reply as well as personal hearing to the petitioner and pass appropriate orders in accordance with law within a period of three months from the date of receipt of the petitioner's reply. The petitioner shall submit his reply within a period of four weeks from the date of receipt of a copy of this order. 5.
Accordingly, the writ petition is disposed of. The connected miscellaneous petitions, if any shall stand closed. No costs. 22.07.2024 Index :
Yes/No Speaking Order :
Yes/No dpa To:
The Assistant Commissioner Kothawalchavadi Assessment Circle Integrated commercial Taxes Officer Compled, Room No.327, Elephant Gate Bridge Road, Chennai - 600003.
Page No.3 of 4
MUMMINENI SUDHEER KUMAR,J.
dpa W.P.No.17555 of 2024 and W.M.P.Nos.19343 & 19344 of 2024 22.07.2024 Page No.4 of 4