M/S.Suyambu Projects v. Commissioner Of Gst And Central Excise
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.09.2023 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.25944, 25946 and 25947 of 2023 M/s.Suyambu Projects, Represented by its Sole Proprietor Jeevanandem Rajesh, Having its Office at, Plot No.61, Flat No.3, Orchid Vignesh Apartment, Ram Nagar, 2nd Street North Extension, Velacherry, Chennai - 600 042.
... Petitioner Vs.
1.Commissioner of GST and Central Excise, Chennai South, 692, M.H.U. Complex, 5th Floor, Anna Salai, Nandanam, Chennai - 600 035.
2.Assistant Commissioner of GST & Central Excise, Guindy Division, 8th Floor, No.692, M.H.U. Complex, Nandanam, Chennai - 600 035.
... Respondents Page No. 1 of 6
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the first respondent pertaining to Order-in-Original No.36/2022(C) dated 23.12.2022 bearing C.No.V/15/72/2022-CS(ADJ)GEXCOM/ADJN/ST/COM/488/2022-ADJNO/O/COMMR-CGST CHENNAI(S) DIN.20221259TL000000FE98 and quash the same as being illegal and void and against the principles of natural justice.
For Petitioner : Mr.R.Sankaranarayanan Senior Counsel for Mr.Arjun Suresh For Respondents : Mr.K.Mohana Murali Senior Panel Counsel
ORDER
Mr.K.Mohana Murali, learned Senior Panel Counsel takes notice on behalf of the respondents.
2. This Writ Petition is being disposed at the time of admission after hearing the learned Senior Counsel for the petitioner and the learned Senior Panel Counsel for the respondents, by dispensing with the requirement of filing of counter affidavit.
Page No. 2 of 6
3. The specific case of the petitioner is that the petitioner's property has been sold long time back and that the petitioner is no longer residing at No.51, Flat No.2B, Sai Sananda Apartment, Velachery, Chennai, Tamil Nadu - 600 042.
4. The learned Senior Counsel for the petitioner further submitted that the impugned order also records that the notices were sent to the petitioner's aforesaid address but were returned as undelivered by postal authorities.
5. Prima facie, it appears that the petitioner appears to have provided services. The petitioner has neither paid tax nor has registered with the service tax authorities under the provisions of the Finance Act, 1994, as it stood during the material period.
6. Considering the above, Court is inclined to dispose this writ petition at the time of admission by setting aside the impugned order by remitting the case back to the first respondent to pass a fresh order de novo, within a period of three months from the date of receipt of a copy of this order, subject Page No. 3 of 6
to the petitioner depositing 10% of the amount confirmed vide the impugned order dated 23.12.2022.
7. The petitioner is at liberty to file a reply if any, within a period of thirty days from the date of receipt of a copy of this order.
8. The order of attachment dated 21.07.2023 attaching the petitioner's bank Account No.1265172000009004, IFSC Code:KVBL0001265, Karur Vysya Bank, Velacherry Branch, Chennai, shall stand vacated subject to the petitioner depositing 10% of the aforesaid amount i.e., Rs.14,39,743/-.
9. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. 11.09.2023 Index : Yes/No Internet : Yes/No Speaking Order/Non-Speaking Order arb Page No. 4 of 6
To 1.Commissioner of GST and Central Excise, Chennai South, 692, M.H.U. Complex, 5th Floor, Anna Salai, Nandanam, Chennai - 600 035.
2.Assistant Commissioner of GST & Central Excise, Guindy Division, 8th Floor, No.692, M.H.U. Complex, Nandanam, Chennai - 600 035.
Page No. 5 of 6
C.SARAVANAN, J.
arb and W.M.P.Nos.25944, 25946 and 25947 of 2023 11.09.2023 Page No. 6 of 6