Ra Traders Rep By Its Proprietor Mr Rizwanullah v. The Deputy State Tax Officer Ii Arcot Assessment Circle
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.05.2025 CORAM :
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.No. 19552 of 2025 and W.M.P.Nos. 21876 & 21877 of 2025 Tvl. RA Traders Rep. By its Proprietor Mr.Rizwanullah No.6/475/2b, Coromandel Leather Road, SIPCOT, Ranipet - 632 403.
.. Petitioner vs 1.The Deputy State Tax Officer - II, Arcot Assessment Circle, SF No.16/34, CT Building Arni Main Road, Tajpura, Arcot - 632 521.
2.The State Tax Officer, Arcot Assessment Circle, SF No.16/34, CT Building Arni Main Road, Tajpura, Arcot - 632 521.
.. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the 1st respondent's order dated 16.12.2024 passed in GSTIN : 33BWLPR4936E1ZB/2020-2021 and quash the same. For Petitioner :
Ms.Jyoshna for Mr.Adithya Reddy For Respondents :
Mr.T.N.C. Kaushik Additional Government Pleader (T) 1/4
ORDER
An order dated 16.12.2024 in respect of assessment period 2020-2021 is assailed primarily on the ground of breach of principles of natural justice.
2. The petitioner asserts that the show cause notice and hearing notices were uploaded on the portal and not served on the petitioner through any other mode. In view of being unaware of proceedings, it is stated that the petitioner could not participate and contest the tax demand.
3. Mr.T.N.C.Kaushik, learned Additional Government Pleader accepts notice for the respondent.
4. On perusal of the impugned order, it is noticeable that the tax proposals were confirmed after recording that tax payer did not reply to the notice or participate in the proceedings. In these circumstances, albeit by putting the petitioner on terms, it is necessary that the matter be reconsidered.
5. Learned counsel for petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand.
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6. Accordingly, the impugned order dated 16.12.2024 is set aside on condition that the petitioner remits 25% of the disputed tax demand under the impugned order within fifteen days from the date of receipt of a copy of this order. Subject to receipt thereof, the first respondent is directed to provide reasonable opportunity to the petitioner and issue a fresh order within three months from the date of receipt of a copy of this order.
7. The writ petition is disposed of in the above terms. No costs. Consequently, connected miscellaneous petitions are closed. 29.05.2025 Index:Yes/No mmi/ssm To 1.The Deputy State Tax Officer - II, Arcot Assessment Circle, SF No.16/34, CT Building Arni Main Road, Tajpura, Arcot - 632 521.
2.The State Tax Officer, Arcot Assessment Circle, SF No.16/34, CT Building Arni Main Road, Tajpura, Arcot - 632 521.
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SENTHILKUMAR RAMAMOORTHY , J.
mmi/ssm 29.05.2025 4/4