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Madras High CourtWP(MD)/2454/2025allowed

Tvl Jvp Traders v. The State Tax Officer

2025-01-29Honourable Mr Justice K.Kumaresh Babu4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 29.01.2025

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD) No.1729 of 2025 Tvl.JVP Traders, Rep., by its Proprietor Jegaveera Pandian Lenin, No.5/50 A, Abiraminagar, Thoothukudi, Tamil Nadu-628 005.

.. Petitioner Vs.

The State Tax Officer, Tuticorin II Circle, Tuticorin.

.. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide GSTIN: 33ADIPL454L1Z6/2017-18 dated 29.12.2023 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2017-18.

For Petitioner :

Mr.Raja.Karthikeyan

For Respondent :

Mr.J.K.Jayaselan Government Advocate

ORDER

Heard Mr.Raja.Karthikeyan, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate appearing on behalf of the respondent.

2. This writ petition is filed challenging the assessment order dated 29.12.2023 for the assessment year 2017-2018.

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 29.12.2023 for the assessment year 2017-2018 is set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall

provide an opportunity of hearing to the 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. 29.01.2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To The State Tax Officer, Tuticorin II Circle, Tuticorin.

K.KUMARESH BABU, J.

abr Dated: 29.01.2025