M/S. K B Hallow Blocks v. The Commercial Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.6764 and 6765 of 2025 M/s.K.B. Hallow Blocks, Rep. by its Proprietor, Karuppaiah Kalidass, 2/138A, Nathavanam, Thirupullani, Ramanathapuram District - 623532.
... Petitioner -vsThe Commercial Tax Officer, Mudukulathur Circle, Commercial Taxes Buildings, Ramanathapuram District.
... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the respondent in Reference No.ZD3308242892635, dated 30.08.2024, GSTIN/ID: 33DZQPK0352H1ZD, tax period: APR 2019 - MAR 2020 F.Y.: 2019-2020 and quash the same as it is illegal and passed in gross violation of Principles of Natural Justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing as per the provisions of the GST Act 2017.
For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
This writ petition is filed challenging the assessment order passed by the respondent, dated 30.08.2024, for the Assessment Year 2019-2020.
2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.
3. 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.
4. 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 22.05.2024 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 Deputy Commissioner (GST Appeal), Madurai, under Section 107 of the TNGST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.
5. Recording the submission made by the learned Government Advocate that the petitioner is having an appeal remedy before the Deputy Commissioner (GST Appeal), Madurai, 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 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 02.04.2025 Index : Yes / No smn2
To:- The Commercial Tax Officer, Mudukulathur Circle, Commercial Taxes Buildings, Ramanathapuram District.
VIVEK KUMAR SINGH , J.
smn2 02.04.2025