M/s.Engineering Aids v. State Tax Officer (Circle)
Case brief
What is this about?
The High Court quashed an order under Section 74 of the GST Act for failing to consider a petitioner's reply, violating natural justice. The matter was remanded for fresh consideration after a personal hearing, and a consequential bank attachment was also quashed.
What did the court decide?
The impugned order dated 05.04.2022 under Section 74 GST Act was quashed. The matter was remanded for fresh consideration and a personal hearing was directed. The bank attachment notice was also quash
What the court decided
W.P.No.28124 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15.02.2023
CORAM :
The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE
W.P. No.28124 of 2022
and
W.M.P. Nos.27414 and 27417 of 2022
M/s.Engineering Aids Rep. by its Managing Partner V. Ramesh Babu ... Petitioner vs
- State Tax Officer (Circle), Jurisdiction :Avadi Zone - III, Chennai North : Tamil Nadu.
- Assistant Commissioner (State Tax), Avadi Assessment Circle, ICT Building, 32, Elephant Gate Bridge Road, Chennai - 600 003.
- The Branch Manager, Andhra Bank, Plot No.6/PC3-4, TNHB 60 Feet Road, Avadi. ... Respondents
Issues for consideration
3 issues framed by the court
Whether the impugned order passed under Section 74 of the GST Act violates principles of natural justice by ignoring a filed reply.
Whether the petitioners were entitled to a personal hearing before the tax authorities.
Whether the bank attachment notice issued as a consequential action should be quashed.
Parties & counsel
- petitioner
M/s.Engineering Aids Rep. by its Managing Partner V. Ramesh Babu
- respondent
State Tax Officer (Circle), Jurisdiction :Avadi Zone - III, Chennai North
- respondent
Assistant Commissioner (State Tax), Avadi Assessment Circle
- respondent
The Branch Manager, Andhra Bank
Coram
Case details
As recorded by the court registry
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