The High Court closed a writ petition challenging a GST assessment order. The court found that the petitioner had filed appeals with the requisite pre-deposit, making adjudication unnecessary.
The writ petition was closed without any order as to costs; the connected writ miscellaneous petitions were also closed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.12653 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.07.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.12653 of 2024 and W.M.P.Nos.13806 & 13807 of 2024
M/s.DCN Constructions Represented by its Partner, Mr.C.Loganathan, 4/27, Sundarakutti Village, Chettykuppam Post, Gudiyatham – 635 810. ... Petitioner
-vs-
The State Tax Officer, Gudiyatham West 36/50, Gandhi Road, Nadupet, Gudiyatham – 635 602. ... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records leading to the issuance of assessment order bearing Reference
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W.P.No.12653 of 2024
GSTIN: 33AAEFD8147K1ZB/2019-20 dated 11.05.2022, passed by the
respondent herein and quash the same.
For Petitioner : Ms.S.P.Sri Harini
For Respondent : Mr.V.Prasanth Kiran, GA (T)
ORDER
By order dated 06.06.2024, it was recorded that there will be an interim stay of the order impugned in this writ petition subject to the condition that the petitioner assails the order issued in February 2024 before the appellate authority within ten days. At today's hearing, learned counsel for the petitioner submits that appeals were presented before the appellate authority by making the requisite pre deposit. The earlier attachment stands raised in these facts and circumstances.
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W.P.No.12653 of 2024
02.07.2024 (4/4)
rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
To
The State Tax Officer, Gudiyatham West 36/50, Gandhi Road, Nadupet, Gudiyatham – 635 602.
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W.P.No.12653 of 2024
SENTHILKUMAR RAMAMOORTHY,J
rna
W.P.No.12653 of 2024 and W.M.P.Nos.13806 & 13807 of 2024
02.07.2024
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W.P.No.12653 of 2024
(4/4)
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1 provisions across 1 enactments
M/s. DCN Constructions
The State Tax Officer, Gudiyatham
SENTHILKUMAR RAMAMOORTHY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
