Tvl Vennathur Kanmai Nansei v. The Deputy State Tax Officer - Ii
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.04.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.8693 of 2025 Tvl. Vennathur Kanmai Nansei Aayakattuthararkal Nalasangam, Represented by its Proprietor Sethuraman, No.37, Vasanth Nagar, 1st Cross Street, Ramanathapuram - 623 501.
... Petitioner -vsThe Deputy State Tax Officer - II, Ramanathapuram Assessment Circle, Ramanathapuram.
... Respondent PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN: 33ISNPS9607G1Z3/2019-20 dated 01.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-2020. For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jayaselan Government Advocate
ORDER
This writ petition is filed challenging the assessment order passed by the respondent, dated 01.08.2024, for the year 2019-2020.
2. The learned counsel appearing for the petitioner submits that the impugned assessment order 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 20.05.2024, followed by personal hearing notices, dated 24.06.2024, 03.07.2024 and 15.07.2024 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 (GST - Appeal), Madurai, under Section 107 of the TNGST 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 (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 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 four months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. NCC : Yes / No 25.04.2025 Index : Yes / No smn2 To:- The Deputy State Tax Officer - II, Ramanathapuram Assessment Circle, Ramanathapuram.
VIVEK KUMAR SINGH , J.
smn2 25.04.2025