M/S. Ajantha Construction v. The State Tax Officer, Inspection-V

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25.07.2024

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) Nos.17060 to 17062 of 2024 and W.M.P.(MD) Nos.14678, 14682, 14679, 14681, 14688 and 14690 of 2024 M/S.Ajantha Construction, represented by its Managing Partner, R.P.Subramanian ... Petitioner in all W.Ps., /vs./ The State Tax Officer, Inspection -V, Office of the Joint Commissioner (ST), Intelligence, Trichy.

... Respondent in all W.Ps., COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the impugned order dated 29.01.2024 in Form GST DRC-07 bearing GSTIN- 33AAPFA5735R1ZT pertaining to FY.2019-20, 2020-21 and 2022-23 issued by the respondent as arbitrary and illegal and quash the same and further direct the respondent to redo the adjudication in accordance with law after 1/4

granting opportunity of personal hearing to the petitioner. For Petitioner in all W.Ps., : Mr.R.Ilayaraja For Respondent in all W.Ps., : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER By this common order, these writ petitions are being disposed of at the time of admission by setting aside the impugned orders and by remitting the case back to the respondent to pass a fresh order on merits and in accordance with law subject to the petitioner depositing 10% of the disputed tax to the credit of the Government from its Electronic Cash Register. 2.The impugned orders, which stands quashed, shall be treated as addendum to the show cause notices issued to the petitioner earlier. The petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. The respondent shall thereafter pass a fresh order on merits and in accordance with law within a period of 2 months. 2/4

3.Needless to state that the petitioner shall be heard before fresh orders are passed.

4.The Writ Petitions stand allowed, accordingly. No costs. Consequently, connected Miscellaneous Petitions are closed. Index : Yes / No 25.07.2024 Internet : Yes / No mm To The State Tax Officer, Inspection -V, Office of the Joint Commissioner (ST), Intelligence, Trichy.

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C.SARAVANAN, J.

mm W.P.(MD) Nos.17060 to 17062 of 2024 25.07.2024 4/4