M/S. Tarun Tyres v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.03.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.6277 of 2025 M/s.Tarun Tyres, Rep. by its Proprietrix Thenpazham, 1A, Bye Pass Road, Nehru Nagar, Madurai.

... Petitioner -vsThe Assistant Commissioner (ST), Madurai Rural (South) Assessment Circle, Madurai.

... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in the impugned order in Ref.No.ZD3304242498168, dated 30.04.2024, issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.

For Petitioner : Mr.S.Karunakar For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

This Writ Petition is filed challenging the assessment order passed by the respondent, dated 30.04.2024, for the assessment year 2018-2019.

2. The learned counsel appearing for the petitioner submits that due to illhealth and requiring periodic treatment for her health ailments, the petitioner was unable to fully concentrate on business activities. The petitioner was under the bona fide belief that the part-time accountant would ensure compliance with all statutory requirements. However, the accountant failed to do so. Hence, the petitioner was unable to participate in the adjudication proceedings, which resulted in the issuance of the ex parte impugned order.

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 18.12.2023, followed by personal hearing notices, dated 29.01.2024 and 09.04.2024 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 Deputy Commissioner (ST) (GST Appeal),

Madurai, under Section 107 of the GST 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 Deputy Commissioner (ST) (GST Appeal), Madurai, under Section 107 of the GST 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 reference to the period of limitation and disposed of in accordance with law, within a period of three months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No 26.03.2025 Index : Yes / No smn2

To:- The Assistant Commissioner (ST), Madurai Rural (South) Assessment Circle, Madurai.

VIVEK KUMAR SINGH , J.

smn2 26.03.2025