Madras High CourtWP(MD)/16201/2025disposed of

Southern Railway Employees Co-Operative Credit Society Ltd., v. The Assistant Commissioner(St)

2025-06-16Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 16.06.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)Nos.12298 and 12299 of 2025 Southern Railway Employees Co-operative Credit Society Ltd., Represented by its Managing Director, S.Ramalingam, Post Box No.9, Dindigul Main Road, Tiruchirappalli - 620 001. ... Petitioner Vs.

The Assistant Commissioner (ST), Palakkarai Assessment Circle, Trichy -1

...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned Order passed by the Respondent, in GSTIN No. 33AABAS3170K2ZJ in the Financial Year 2019-20 and consequential Form GST DRC-07 in Reference No.ZD3308242345759, dated 27.08.2024, and quash the same and further direct the respondent to rehear the ratification application filed by the petitioner, dated 28.01.2025. 1/4

For Petitioner : Mr.S.Muthuvenkatraman For Respondent : Mr.J.K.Jayaselan Government Advocate

ORDER

Mr.J.K.Jayaselan, learned Government Advocate takes notice for the respondent.

2. Although in the prayer the petitioner has prayed for quashing the assessment order, dated 27.08.2024 passed in Form GST DRC 07 bearing Reference No. ZD3308242345759 for the financial year 2019-2020 and to re-hear the application filed on 28.01.2025, the learned counsel for the petitioner submits that no orders have been passed on the application, dated 28.01.2025 seeking to rectify the order, dated 27.08.2024.

3. The learned Government Advocate for the respondent submits that the petitioner's application, dated 28.01.2025 will be considered and disposed of on merits and in accordance with law.

4. Recording the same, the writ petition stands disposed of by directing the respondent to consider and pass appropriate orders on the application, 2/4

dated 28.01.2025 in respect of the assessment order, dated 27.08.2024 within a period of three months from the date of receipt of a copy of this order. No costs. Consequently, the connected miscellaneous petitions are closed. 16.06.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The Assistant Commissioner (ST), Palakkarai Assessment Circle, Trichy -1 3/4

C.SARAVANAN, J.

sn 16.06.2025 4/4