Tvl.N V Agencies v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.06.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.10798 & 10799 of 2024 Tvl.N.V.Agencies, Represented by its Proprietor Mr.E.Narayanan, No.8/16/1, Soosaiappar Kadai Street, Eral, Thoothukudi 628 801.

... Petitioner Vs.

The Assistant Commissioner (ST), Tuticorin III Assessment Circle, Tuticorin 628 001.

... Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus calling for the records on the file of the respondent in GSTIN:33ABJPN6227C1ZX/2017-18 dated 30.12.2023, quashing the same and further directing the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections and to produce documents.

For Petitioner : Mr.S.Raja Jeya Chandra Paul For Respondent : Mr.R.Sureshkumar Additional Government Pleader Page No. 1 of 4

O R D E R

Mr.R.Sureshkumar, learned Additional Government Pleader, takes notice for the respondent.

2. This Writ Petition is disposed of, at the time of admission, after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, by quashing the impugned order dated 30.12.2023 and remitting the case back to the respondent to pass a fresh order, subject to the petitioner depositing 10% of the disputed tax to the credit of the respondent from its Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order. The impugned is quashed as the petitioner has failed to respond to the notices issued by the respondent as the authorized representative of the petitioner reportedly fell ill.

3. The impugned order which stands quashed in this order shall be treated as addendum to the Notice in GST DRC 01A dated 04.09.2023 and the Notice in GST DRC 01 dated 27.09.2023. The petitioner shall reply to the same within the aforesaid period of 30 days from the date of receipt of a copy of this order.

Page No. 2 of 4

4. The respondent shall thereafter pass appropriate orders on merits and in accordance with law.

5. In the result, this Writ Petition stands disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 11.06.2024 Index: Yes/ No Speaking Order / Non-Speaking Order JEN Copy To:

The Assistant Commissioner (ST), Tuticorin III Assessment Circle, Tuticorin 628 001.

Page No. 3 of 4

C.SARAVANAN , J.

JEN and W.M.P.(MD) Nos.10798 & 10799 of 2024 11.06.2024 Page No. 4 of 4