Tvl.Vasantham Recharge v. The State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.01.2025
CORAM
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD)Nos.1673, 1674 and 1675 of 2025 W.P.(MD)No.2373 of 2025:
Tvl.Vasantham Recharge, Represented by its Proprietor, P.Karthikeyan
...Petitioner
Vs ... Respondent his order in GSTIN: 33DIBPK9402G1ZJ/2020-21 dated 25.11.2024 and 1/6
W.P.(MD)No.2374 of 2025:
Tvl.Vasantham Recharge, Represented by its Proprietor, P.Karthikeyan
...Petitioner
Vs ... Respondent his order in GSTIN: 33DIBPK9402G1ZJ/2021-22 dated 25.11.2024 and W.P.(MD)No.2375 of 2025:
Tvl.Vasantham Recharge, Represented by its Proprietor, P.Karthikeyan
...Petitioner
Vs ... Respondent 2/6
his order in GSTIN: 33DIBPK9402G1ZJ/2022-23 dated 25.11.2024 and (In all Writ Petitions):
For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader COMMON O R D E R Heard Mr.A.Satheesh Murugan, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents.
2. These Writ Petitions have been filed challenging the orders dated 25.11.2024 for the assessment years 2020-21, 2021-22 and 2022-23.
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3. The primordial contention of the learned counsel for the petitioner is that the impugned orders herein had been passed beyond the show cause notice that had been issued by the petitioner. That apart, he would contend that even though the show cause notice has been issued under Section 73 of GST Act, the present impugned orders have been passed invoking Section 74 of the Act.
4. A perusal of the orders impugned would also show that the same is beyond the show cause notice, as no penalty has been calculated in the show cause notice. However, in the impugned orders, the penalty has been levied on the petitioner. Further as rightly pointed out by the learned counsel for the petitioner that even though the show cause notice was issued invoking powers under 73 of the Act, the present impugned orders have been passed under Section 74 of the Act.
5. In view of the same, the impugned orders are set aside and the matter is remitted back to the respondent to pass orders on merits and in accordance with law, after affording an opportunity of hearing to the petitioner confining himself to the show cause notice issued to the petitioner.
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6. In fine, the Writ Petitions are allowed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 28.01.2025 NCC:yes/no Index:yes/no Internet:yes/no Nsr To:
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K.KUMARESH BABU , J.
Nsr 28.01.2025 6/6