Tvl A Sikkander Badhusha v. State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.758 of 2025 Tvl.A.Sikkander Badhusha, Rep. By its Proprietor, A.Sikkander Badhusha.

... Petitioner -vsState Tax Officer, Tirupathur Assessment Circle, Tirupathur, Sivagangai District.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN - 33ARPPS6592M4ZP/2018-2019 dated 05.04.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19. For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

This writ petition is filed challenging the impugned assessment order on the file of respondent vide GSTIN - 33ARPPS6592M4ZP/2018-2019 dated 05.04.2024 and also to direct the respondent to redo the assessment proceedings for the year 2018-2019.

2. The petitioner is a dealer with BSNL and the petitioner has been filing returns regularly. However, the respondent passed the assessment order dated 05.04.2024 by fixing liability of Rs.2,36,400/-. The contention of the petitioenr is that even before filing of annual returns, the business of the petitioner was closed and he was also not in a position to follow the assessment webpage. Hence, the petitioner came before this Court seeking the aforesaid relief.

3. When the matter is taken up for hearing, the learned counsel appearing for the petitioner submits that the petitioner is ready to pay 25% of the demanded amount and hence, the matter may be remitted back to the respondent for a fresh consideration, for which, the learned Government Advocate has not raised any objection at all.

4. Considering the submissions made on either side, the impugned order dated 05.04.2024 is set aside and the matter is remitted back to the file of the respondent for fresh consideration. This Court directs the petitioner to pay 25% of the demanded amount within a period of four weeks from today. The respondent is also directed to consider the case of the petitioner afresh and pass appropriate orders, on merits and in accordance with law, within a period of three months from the date of receipt of a copy of this order.

5. With the above direction, this writ petition is disposed of. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 24.04.2025 Index : Yes / No (3/4) sm

VIVEK KUMAR SINGH , J.

sm To:- State Tax Officer, Tirupathur Assessment Circle, Tirupathur, Sivagangai District.

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