M/S. Sri Muneeswara Agency v. The State Tax Officer
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.7603 of 2025 M/s.Sri Muneeswara Agency, Represented by its Proprietor P.Periyasamy, GSTIN 33DGJPP2107R1Z0, 1826 T, Vinoth Complex, Periya Karupannan Road, Sivakasi - 626189, Virudhunagar District.
... Petitioner -vsThe State Tax Officer, Sattur 2 Assessment Circle, Commercial Taxes Building, NGO Colony, Sivakasi - 626124.
... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, seeking issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33DGJPP2107R1Z0 / 2019-20, dated 28.08.2024 for the assessment year 2019-2020 and to quash the same as illegal, arbitrary, wholly without jurisdiction and to direct the respondent to pass an assessment order afresh after affording sufficient opportunity within such time as may be directed by this Court.
For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
This Writ Petition is filed challenging the assessment order passed by the respondent, dated 28.08.2024, 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 due to lack of knowledge about GST and limited portal access, the petitioner had fully relied on a part-time accountant, who failed to inform the petitioner about the assessment proceedings. As a result, the petitioner was unable to participate in the adjudication proceedings, which leads to the issuance of the ex parte impugned order. 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 in DRC 01 to the petitioner on 16.05.2024, followed by
personal hearing notices, dated 22.07.2024, 14.08.2024 and 19.08.2024 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 Appeals), Madurai, under Section 107 of the GST 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 appellate Deputy Commissioner (ST) (GST Appeals), 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 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 Petition is closed. NCC : Yes / No 09.04.2025 Index : Yes / No smn2
To:- The State Tax Officer, Sattur 2 Assessment Circle, Commercial Taxes Building, NGO Colony, Sivakasi - 626124.
VIVEK KUMAR SINGH , J.
smn2 09.04.2025