Disposed

Aasife and Brothers v. The state Tax officer of Goods and services

Madras HC5 Dec 2024WP/14586/2022

Case brief

AI extract

What is this about?

Assessee challenged three GST assessment orders dated 11.10.2021 for AYs 2017-18 to 2019-20, filed after limitation under Section 107 expired. Following the court's uniform Covid-lockdown practice, quashed the orders subject to deposit of 25% disputed tax and remanded for fresh adjudication with personal hearing.

What did the court decide?

Impugned assessment orders quashed subject to deposit of 25% disputed tax within 60 days; matters remitted for fresh orders on merits with hearing; WMPs closed; no costs.

Aasife and Brothers Vs The state Tax officer of Goods… — GST and Indirect Tax | Madras HC (2024)

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W.P.Nos.14586, 14622 & 14625 of 2022

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 05.12.2024

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.Nos.14586, 14622 and 14625 of 2022

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and

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W.M.P.Nos.13784, 13823, 13828, 13830, 13834 and 13835 of 2022

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Aasife & Brothers, Represented by Former Director Mr.Y.Harris No.325, Railway Station Road, Alandur,

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Chennai – 600 016.

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... Petitioner in all W.Ps

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Vs.

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1.The State Tax Officer of Goods and Services, Group VIII, Inspection – II, Intelligence – II PAPJM Buildings, Greams Road,

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Chennai – 600 006.

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2.The Joint Commissioner (State Tax) Intelligence – II,

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Commercial Tax & GST, PAPJM Building, Greams Road,

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Chennai – 600 006. ... Respondents in all W.Ps

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https://www.mhc.tn.gov.in/judis

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1/6

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W.P.Nos.14586, 14622 & 14625 of 2022

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Prayer in W.P.No.14586 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the file relating to the proceedings No.GSTIN/33ABRPH9649C1ZF/2019-20 dated 11.10.2021 of the respondent-1 and quash the same.

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Prayer in W.P.No.14622 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the file relating to the proceedings No.GSTIN/33ABRPH9649C1ZF/2018-19 dated 11.10.2021 of the respondent-1 and quash the same.

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Prayer in W.P.No.14625 of 2022: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the file relating to the proceedings No.GSTIN/33ABRPH9649C1ZF/2017-18 dated 11.10.2021 of the respondent-1 and quash the same.

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For Petitioner : Mr.S.Senthil Nathan (in all W.Ps)

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For Respondents : Mr.C.Harsharaj (in all W.Ps) Additional Government Pleader

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.14586, 14622 & 14625 of 2022

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COMMON ORDER

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In these Writ Petitions, the petitioner has challenged the respective Assessment Orders all dated 11.10.2021 passed for the Assessment Years 2017-2018, 2018-2019 and 2019-2020. The respective impugned order precedes Show Cause Notices have been passed under Section 63 of the respective GST enactments. The petitioner has filed these Writ Petitions long after the expiry of period of limitation prescribed under Section 107 of the respective GST enactments as per the decision of the Hon'ble Supreme Court in the case of Balcksmith's, such Writ Petition are also not to be entertained.

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However, this Court has been granted relief to the assessee, particularly, when the orders were passed during the period when the country was under lockdown due to the outbreak of Covid – 19 pandemic, a uniform practice has been followed by subjecting the petitioner.

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Under such circumstances, the petitioner shall deposit 25% of the disputed tax. Therefore, I see no reasons to take a different stand in

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https://www.mhc.tn.gov.in/judis 3/6

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W.P.Nos.14586, 14622 & 14625 of 2022

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these cases. Under these circumstances, the impugned orders are quashed and the cases are remitted back to the respondents subject to the petitioner depositing 25% of the disputed tax within a period of 60 days from the date of receipt of a copy of this order. The impugned order shall stands quashed shall be treated as addendum to the Show Cause Notice already issued to the petitioner. The petitioner shall file a reply within a period of 90 days from the date of receipt of a copy of this order. The respondents shall endeavour to pass a final order on merits and in accordance with law within a period of 30 days thereafter. Needless to state, the petitioner shall be heard before final orders are passed.

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These Writ Petitions stand disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.

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05.12.2024

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Index:Yes/No Internet: Yes/No Speaking Order/Non-Speaking Order Neutral Citation : Yes/No jas

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W.P.Nos.14586, 14622 & 14625 of 2022

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1.The State Tax Officer of Goods and Services, Group VIII, Inspection – II, Intelligence – II PAPJM Buildings, Greams Road, Chennai – 600 006.

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2.The Joint Commissioner (State Tax) Intelligence – II, Commercial Tax & GST, PAPJM Building, Greams Road, Chennai – 600 006.

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https://www.mhc.tn.gov.in/judis

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5/6

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W.P.Nos.14586, 14622 & 14625 of 2022

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C.SARAVANAN, J.

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jas

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W.P.Nos.14586, 14622 and 14625 of 2022 and W.M.P.Nos.13784, 13823, 13828, 13830, 13834 and 13835 of 2022

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05.12.2024

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https://www.mhc.tn.gov.in/judis

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Aasife and Brothers v. The state Tax officer of Goods and services

Case brief

What is this about?

What did the court decide?

Aasife and Brothers v. The state Tax officer of Goods and services

Case brief

What is this about?

What did the court decide?

What the court decided

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