M/S.Sri Devi Fireworks Agencies v. The State Tax Officer (St)

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) No.1731 of 2025 M/S.Sri Devi Fireworks Agencies, represented by its Proprietor M.Rajarathinam ... Petitioner /vs./ The State Tax Officer (ST), Aruppukottai Assessment Circle, Commercial Taxes Building, Aruppukkottai.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33AECPR7981P1ZO/2019-20 dated 5/8/2024 for the assessment year 2019-20 and to quash the same as illegal, arbitrary, wholly without jurisdiction and direct the respondent to issue notice to the petitioner then pass an assessment order afresh after affording an sufficient opportunity, within such time as may be directed by this Court.

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For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard Mr.N.Sudalai Muthu, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent.

2. This writ petition is filed challenging the assessment order dated 05.08.2024 for the assessment year 2019-20.

3. In view of the order passed by this Court in a batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025, wherein it has been held that the assessee is entitled to service of notice in the modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017 and since the said order applies to the present case, the impugned order dated 05.08.2024 for the assessment year 2019-20 is set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from today. Thereafter, the respondent shall provide an opportunity of hearing to the 2/4

petitioner, as envisaged and pass orders on merits and in accordance with law. In view of this order, the bank attachment, if any, made shall also stand raised.

4. In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 28.01.2025 Internet : Yes / No mm To The State Tax Officer (ST), Aruppukottai Assessment Circle, Commercial Taxes Building, Aruppukkottai.

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K.KUMARESH BABU, J.

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