Madras High CourtWP(MD)/28987/2024allowed

M/S.Renishaa Agency v. The Deputy State Tax Officer

2025-01-06Honourable Mr Justice K.Kumaresh Babu4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.01.2025

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD) No.24547 of 2024 M/s.Renishaa Agency, Rep., by its Proprietrix R.Sudha Devi, 6075, Krishna Nagar, Kallal Road, Kalaiyarkoil, Sivagangai-630 551.

.. Petitioner Vs.

The Deputy State Tax Officer, Commercial Tax Building, Sivagangai.

.. Respondent Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records in the impugned Order in Ref. No. ZD330524069820F dated 10.05.2024 issued by the Respondent and quash the same as is wholly without jurisdiction and clear violation of statutory provisions.

For Petitioner :

Mr.N.Sudalaimuthu For Respondent :

Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent.

2. This writ petition is filed challenging the order of the respondent dated 10.05.2024 for the tax period 2017-2018.

3. In view of the order passed by this Court in a batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025, wherein it has been held that the assessee is entitled to service of notice in the modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017 and since the said order applies to the present case, the impugned order dated 10.05.2024 for the tax period 2017-2018 is set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from today. Thereafter, the respondent shall provide an opportunity of hearing to the

petitioner, as envisaged, and pass orders on merits and in accordance with law. In view of this order, the bank attachment, if any, made shall also stand raised.

4. In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 06.01.2025 Note: Issue order copy by 08.01.2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To The Deputy State Tax Officer, Commercial Tax Building, Sivagangai.

K.KUMARESH BABU, J.

abr Dated: 06.01.2025