M/S.Canon India Private Limited v. State Tax Officer / Group-Vi
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P. Nos.22870, 23375 and 23381 of 2024 M/s.Canon India Private Limited, Plot No.A21 and A22, SKCL Infinite Towers, Thiru.Vi.Ka Industrial Estate, Guindy, Chennai, Tamil Nadu-600 032.
Represented by its Senior Manager, Dispute Resolution and Compliance ... Petitioner in all W.Ps.
Vs.
1.State Tax Officer/ Group-VI, Chengalpattu Intelligence, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
2.State Tax Officer/ Group-V, Chengalpattu Intelligence-II, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
3.Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
... Respondents in all W.Ps.
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PRAYER in W.P.No.20931 of 2024: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2022-23 in DRC-01 issued by the 1st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.
PRAYER in W.P.No.21416 of 2024: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2020-21 in DRC-01 issued by the 1st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.
PRAYER in W.P.No.21422 of 2024: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2021-22 in DRC-01 issued by the 1st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.
For Petitioner : Mr.Krishna Srinivasan in all W.Ps.
Senior Advocate for M/s.S.Ramasubramaniam Associates For Respondents : Mr.C.Harsha Raj in all W.Ps.
Additional Government Pleader COMMON ORDER When the matters were taken up for hearing, it was submitted by the learned Senior Advocate for the petitioner(s) that the above three writ petitions are filed challenging the show cause notice dated 13.07.2024 in DRC-01 for the 2/4
assessment years 2020-21, 2021-22 and 2022-23 respectively and there was also an interim direction to submit their reply. The learned Senior Advocate further submitted that replies to the show cause notice have also been submitted by the petitioner.
2. In response to the same, Mr.C.Harsha Raj, learned Additional Government Pleader appearing for the Respondents would submit that orders would be passed by the Respondents after considering the objections and granting the petitioner an opportunity of hearing.
3. Recording the same, these writ petitions are closed. The 1st Respondent shall consider the objections filed by the petitioner and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. No costs. Consequently, connected miscellaneous petitions are closed. 04.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mka 3/4
MOHAMMED SHAFFIQ, J.
mka To:
1.The State Tax Officer/ Group-VI, Chengalpattu Intelligence, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
2.The State Tax Officer/ Group-V, Chengalpattu Intelligence-II, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
3.The Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.
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