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Madras High CourtWP/39744/2024disposed of

K Venkatesan v. Additional Commissioner Of Gst And Central Excise,

2025-01-07Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.01.2025

CORAM

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.43036 of 2024 K.Venkatesan, Proprietor of M/s.Wintel Marketing and Services, New No.55, Old No.21, 1st Floor, New Boag Road, Thyagaraya Nagar, Chennai 600 017.

.. Petitioner Vs.

1. Additional Commissioner of GST and Central Excise, Office of the Commissioner of GST and Central Excise, Chennai South Commissionerate, No.692, MHU Complex, Nandanam, Chennai 600 035.

2. Directorate General of GST Intelligence (DGGI), Chennai Zonal Unit, 5th and 8th Floor, Tower II, BSNL Building, 16, Greams Road, Chennai 600 006.

.. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, to forbear the 1st respondent

from passing final order in the proceedings arising out of the SCN No.57/2023 dated 14.07.2023 with DIN:202307DSS2000777D61 without affording effective opportunity of personal hearing to the petitioner.

For Petitioner : Mr.A.K.Antony For Respondents : Mr.K.S.Ramaswamy Senior Standing Counsel

ORDER

The present writ petition is filed for a writ of mandamus to forbear the 1st respondent from passing final order.

2. After submitting for a while, the learned counsel for the petitioner would confine his argument to submit that they may be heard before the orders are passed by the respondent, which was readily agreed to by the learned counsel for the respondent on instructions from the Assistant Commissioner who was also present before this Court.

3. In view thereof, the respondent authority is directed to adjudicate the matter after affording / granting the petitioner a reasonable opportunity of hearing and also considering the reply / objections /

materials which may be submitted by the petitioner.

4. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 07.01.2025 Speaking (or) Non Speaking Order Index:Yes/No spp To:

1. Additional Commissioner of GST and Central Excise, Office of the Commissioner of GST and Central Excise, Chennai South Commissionerate, No.692, MHU Complex, Nandanam, Chennai 600 035.

2. Directorate General of GST Intelligence (DGGI), Chennai Zonal Unit, 5th and 8th Floor, Tower II, BSNL Building, 16, Greams Road, Chennai 600 006.

MOHAMMED SHAFFIQ, J.

spp and W.M.P.No.43036 of 2024 07.01.2025