Tech Venture, v. State Tax Officer,
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 25.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.30470 & 30471 of 2024 Tech Venture, Rep by its Partner, M.Ramanathan, No.17-B, SIDCO Industrial Estate, Ambattur, Chennai- 600 098.
... Petitioner Vs.
1.State Tax Officer Amindakarai Assessment Circle F-50, First Avenue, Anna Nagar (EAST) Chennai-600102.
2. Deputy Commissioner (ST) GST Appeal Chennai-I No.1, Greams Road Chennai- 600 006.
... Respondents Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the impugned order of the 1/6
first respondent passed in GSTIN/33AAFFT4005R1ZZ/2018-19 dated 12.03.2024 and quash the same.
For Petitioner : Mr.N.Murali For Respondents : Mrs.K.Vasanthamala Government Advocate (Taxes)
ORDER
This writ petition has been filed challenging the impugned order passed by the 1st Respondent dated 12.03.2024 and quash the same.
2. Mrs.K.Vasanthamala, learned Government Advocate (Taxes) takes notice on behalf of the Respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that the show cause notice dated 26.12.2023 followed by Reminder was issued by the 1st Respondent, for which the Petitioner submitted its reply dated 17.02.2024, but the 3rd Respondent without considering the same has passed the assessment order dated 12.03.2024. He further submitted that since delay of 60 days was occurred for filing the reply, the Petitioner 2/6
has come forward with this Writ Petition seeking to set aside the impugned assessment order.
4. The learned counsel for the Petitioner further submitted that though the Petitioner sought to set aside the impugned order, at this stage, it would suffice if the Petitioner may be permitted to file an Appeal before the Appellate authority.
5. The learned Senior Panel Counsel appearing for the Respondents has stated that since the Petitioner has restricted his relief, his request may be considered.
6. Considering the submissions made by the learned counsel appearing on either side, this Court without going into the merits of the case permits the Petitioner to file an Appeal before the Appellate authority, within a period of 30 days from the date of receipt of a copy of this order and on such appeal being filed, the Appellate authority shall 3/6
consider the same and pass orders, on merits and in accordance with law, without insisting on the period of limitation.
7. Accordingly, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 25.09.2024 Speaking/Non-speaking order Index : Yes / No arr 4/6
To 1.State Tax Officer Amindakarai Assessment Circle F-50, First Avenue, Anna Nagar (EAST) Chennai-600102.
2. Deputy Commissioner (ST) GST Appeal Chennai-I No.1, Greams Road Chennai- 600 006.
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KRISHNAN RAMASAMY.J., arr and W.M.P.Nos.30470 & 30471 of 2024 25.09.2024 6/6
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