Tvl.S. Gunasekaran v. The Commercial Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 30.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)No.9446 & 9447 of 2025 S.Gunasekaran ... Petitioner -vsThe Commercial Tax Officer, Office of the Joint Commissioner (ST), (Intelligence), Trichy Division, Commercial Tax Buildings, Trichy.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN 33AFVPG3338R1ZR /2021-22 (Reference No ZD3311241460711) DATED 19/11/2024 for the assessment year 2021-22 under section 74 of the TNGST Act and to quash the same as illegal, arbitrary, wholly without jurisdiction and contrary to Notification No. 08/2025 - Central Tax dated 23.01.2025 and direct the respondent to pass order after affording opportunity of being heard.

For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

This writ petition is filed as against the assessment order passed by the respondent dated 19.11.2024, for the assessment year 2021-2021.

2. The learned counsel appearing for the petitioner submits that the order of assessment for the year 2021-2022 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 04.06.2024, 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 four months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 30.04.2025 Index : Yes / No (2/2) sm

VIVEK KUMAR SINGH , J.

sm To:- The Commercial Tax Officer, Office of the Joint Commissioner (ST), (Intelligence), Trichy Division, Commercial Tax Buildings, Trichy.

(2/2) 30.04.2025