M/S. R M Iwin Medical Agencies v. The State Tax Officer (Fac)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.06.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD). Nos.11397 to 11400, 10402 & 10403 of 2024 In W.P.(MD). No.11651 of 2024 33AQMPM1859R1Z1/2018-19 dated 20.04.2023 and quash the same and direct 1/6

For petitioner : Mr.A.Satheesh Murugan For respondent : Mr.J.K.Jayaselan Government Advocate In W.P.(MD). No.11652 of 2024 33AQMPM1859R1Z1/2019-20 dated 19.08.2023 and quash the same and direct For petitioner : Mr.A.Satheesh Murugan For respondent : Mr.J.K.Jayaselan Government Advocate 2/6

In W.P.(MD). No.11653 of 2024 33AQMPM1859R1Z1/2021-22 dated 19.07.2023 and quash the same and direct For petitioner : Mr.A.Satheesh Murugan For respondent : Mr.J.K.Jayaselan Government Advocate ***** COMMON ORDER By this common order, these Writ Petitions are disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned 3/6

Government Advocate for the respondent and after recording the submission made by the learned counsel for the petitioner that the petitioner is willing to deposit 10% of the disputed tax as condition for the case being re-heard.

2. specific case of the petitioner is that the petitioner is a small time medical agency and that the notices that preceded the impugned orders went unnoticed and also the impugned orders that was passed on 20.04.2023, 19.08.2023 and 19.07.2023 for the respective assessment years also went unnoticed and therefore, the petitioner is before this Court as appeals filed by the petitioner against the aforesaid orders will be barred by limitation under Section 107 of the TNGST Act, 2017.

3. Recording the above submissions of the learned counsel for the petitioner, the impugned orders are quashed and the matter is remitted back to the respondent to pass fresh order. The impugned orders, which stand quashed, shall be treated as addendum to the notices issued prior to the impugned order.

4. The petitioner shall file a reply within 30 days from the date of 4/6

receipt of a copy of this order. The respondent shall pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months thereafter. Needless to state, the petitioner shall be heard before passing the orders.

These Writ Petitions are disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 05.06.2024 Internet : Yes / No apd To 5/6

C.SARAVANAN, J.

apd 05.06.2024 6/6