M/S Golden Enterprises v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.11.2024

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and WMP Nos.38938 & 38939 of 2024 M/s.Golden Enterprises, Represented by its Proprietor ... Petitioner

Versus

The Assistant Commissioner, (ST), Inspection, Office of the Assistant Commissioner, Coimbatore, Tamil Nadu ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India seeking for a Writ of Certiorari, calling for the records of the impugned order in Ref.No.ZD330724321118N dated 26.07.2024 for the financial year 2023-24 under Section 74 of the CGST/TNGST Act, 2017 and uploaded along with the summary of order in DRC07 from the files of the respondent herein, quash the same and pass orders For Petitioner : Ms.Aparna Nandakumar For Respondent :Mr.G.Nanmaran, Special Government Pleader 1/7

ORDER

The present writ petition is filed on the limited ground that the impugned order traverses beyond the show cause notice inasmuch as the tax liability, which was proposed under various heads on the basis of discrepancies, which was noticed was Rs.20,68,970/-, whereas in the impugned order of assessment, the tax liability which has been confirmed is Rs.5,90,87,988/-. The following extract of the table in the show cause notice and in the impugned order will make this clear.

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2. It was submitted by the learned counsel for the petitioner that in the event of tax, interest or penalty, which is demanded in the order is in excess of the amount specified in the notice then in terms of Section 75(7) of the Act, no such demand shall be made unless a fresh notice is issued.

3. This being pointed out, learned Special Government Pleader for the respondent would submit that they would redo the assessment after issuing a fresh notice to the petitioner.

4. Learned counsel for the petitioner agreed to the statement made by the learned Special Government Pleader.

5. Recording the same, the impugned order dated 26.07.2024 is set aside. Liberty is granted to the respondent authorities to issue a fresh notice to the petitioner and thereafter, proceed to complete the assessment, in accordance with law.

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6. Accordingly, the writ petition stands disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 29.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mrn To The Assistant Commissioner, (ST), Inspection, Office of the Assistant Commissioner, Coimbatore, Tamil Nadu 6/7

MOHAMMED SHAFFIQ, J.

mrn 29.11.2024 7/7