Tvl. Honesty Autos v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25.06.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.13031 of 2025 Tvl. Honesty Autos ... Petitioner Vs The State Tax Officer, Virudhunagar 1 Assessment Circle, Virudhunagar.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for records pertaining to the impugned order passed by the respondent vide his order in GST/33ABHPN5804B1Z4/21/1 (Financial Year 2020-21), dated 18-02-2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice. For petitioner : Mr. A. Satheesh Murugan For respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/6

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ORDER

This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.

2. The petitioner has challenged the impugned order, dated 18.02.2025, which preceded the Show Cause Notice, dated 25.11.2024. The demand proposed in the Show Cause Notice are as under:

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3. It is informed by the learned counsel for the petitioner that in respect of item No.9 in the above table, another Show Cause Notice had been issued on 25.11.2024. As far as SGST and CGST are concerned, the same amount was demanded. As far as IGST is concerned, the demand was for a sum of Rs.7,53,017/-, whereas in the impugned notice, the demand has been confirmed for a sum of Rs.8,25,134/-.

4. It is submitted that in the proceedings insofar as item No.9 in the table mentioned above is concerned, was dropped by an order, dated 12.02.2025. However, vide impugned order, dated 18.02.2025, pursuant to the Show Cause 3/6

Notice, dated 25.11.2024, the same has been confirmed and that appears to be followed insofar as the item No.9 is concerned.

5. Considering the same, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits, after considering the order, that came be passed on 12.02.2025, pursuant to the Show Cause Notice, dated 15.03.2024.

6. This exercise shall be completed as expeditiously as possible preferably within a period of three (3) months from the date of receipt of a copy of this order.

7. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 25.06.2025 Internet : Yes / No apd To 4/6

The State Tax Officer, Virudhunagar 1 Assessment Circle, Virudhunagar.

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C.SARAVANAN, J.

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