Tvl. Agr Sign Boards v. State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.02.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.3719 and 3720 of 2025 Tvl. AGR SIGN BOARDS, Rep. by its Proprietor A.Nithya, W/o.Alfred, No.6, Tajmahal Salai, Annamalai Nagar, Karur Bye Pass Road, Tiruchirapalli - 620 018.
... Petitioner -vsState Tax Officer, Woraiyur Assessment Circle, Trichy - 620 018.
... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in GSTIN: 33AHWPN9142R1Z9/2019-20, dated 14.08.2024 and quash the same.
For Petitioner : Mr.T.Bashyam For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
This writ petition is filed challenging the assessment order passed by the respondent, dated 14.08 .2024, for the assessment year 2019-2020.
2. The learned counsel appearing for the petitioner submits that the order of assessment for the year 2019-2020 has been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Therefore, the order impugned in this writ petition is liable to be set aside.
3. Mr.J.K.Jayaselan, learned Government Advocate appearing for the respondent submits that the impugned assessment order has been passed after issuing show cause notice to the petitioner on 27.05.2024 and therefore, there is no need to interfere with the impugned order. He further submits that the petitioner is having an appeal remedy before the appellate Deputy Commissioner (ST) (GST), Trichy, under Section 107 of the TNGST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.
4. Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the appellate Deputy Commissioner, Trichy, under Section 107 of the TNGST Act, 2017, this writ petition is disposed of with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without insisting on the limitation and disposed of in accordance with law, within a period of one month thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 26.02.2025 Index : Yes / No smn2 To:- State Tax Officer, Woraiyur Assessment Circle, Trichy - 620 018.
VIVEK KUMAR SINGH , J.
smn2 26.02.2025