M/S.Sri Neelakanda Vinayaga Urakkadai v. The Assistant Commissioner (St),
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 01.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.6539 and 6541 of 2025 M/s.Sri Neelakanda Vinayaga Urakkadai, Represented by its Proprietor Jayaraman Neelakandan, 2400, South Main Street, Pudukkottai Town, Pudukkottai District - 622 001.
... Petitioner -vsThe Assistant Commissioner (ST), Pudukkottai - I Assessment Circle, Commercial Taxes Buildings, Pudukkottai District.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for records pertaining to the impugned proceedings passed by the respondent in Form GST DRC 07-Summary of orders bearing GSTIN : 33AFFPN9724C1ZL/2019-2020, dated 30.08.2024 and quash the same as it is illegal, arbitrary and without jurisdiction. For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
This writ petition is filed as against the assessment order passed by the respondent dated 30.08.2024, 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 in DRC 01 to the petitioner on 24.05.2024, followed by personal hearing notices, dated 05.07.2024, 20.07.2024 and 25.07.2024 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) (Appeal), Tiruchirapalli, 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) (Appeal), Tiruchirapalli, 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 appellate authority shall entertain the appeal without reference to the period of limitation and dispose of the same in accordance with law, within a period of three months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 01.04.2025 Index : Yes / No (3/3) smn2 To:- The Assistant Commissioner (ST), Pudukkottai - I Assessment Circle, Commercial Taxes Buildings, Pudukkottai District.
VIVEK KUMAR SINGH , J.
smn2 01.04.2025 (3/3)