Disposed

M/S.Canon India Private Limited v. State Tax Officer / Group-Vi

Madras HC4 Nov 2024WP/20931/2024

Case brief

AI extract

What is this about?

The Court closed three writ petitions filed under Article 226 challenging GST show cause notices. The petitioners submitted replies, and the Court directed the 1st Respondent to consider objections and pass orders after affording an opportunity of hearing.

What did the court decide?

The writ petitions were closed; the 1st Respondent directed to consider objections and pass orders after hearing.

M/S.Canon India Private Limited Vs State Tax Officer /… — GST and Indirect Tax | Madras HC (2024)

¶1

W.P. Nos.20931, 21416 and 21422 of 2024

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED : 04.11.2024

¶4

CORAM

¶5

THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

¶6

W.P. Nos.20931, 21416 and 21422 of 2024 and

¶7

W.M.P. Nos.22870, 23375 and 23381 of 2024

¶8

M/s.Canon India Private Limited, Plot No.A21 and A22, SKCL Infinite Towers, Thiru.Vi.Ka Industrial Estate, Guindy, Chennai, Tamil Nadu-600 032. Represented by its Senior Manager, Dispute Resolution and Compliance ... Petitioner in all W.Ps.

¶9

Vs.

¶10

1.State Tax Officer/ Group-VI, Chengalpattu Intelligence, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.

¶11

2.State Tax Officer/ Group-V, Chengalpattu Intelligence-II, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.

¶12

3.Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101. ... Respondents in all W.Ps.

¶13

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

¶14

1/4

¶15

W.P. Nos.20931, 21416 and 21422 of 2024

¶16

PRAYER in W.P.No.20931 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2022-23 in DRC-01 issued by the 1^st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.

¶17

PRAYER in W.P.No.21416 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2020-21 in DRC-01 issued by the 1^st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.

¶18

PRAYER in W.P.No.21422 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari to quash the Notice dated 13.07.2024 bearing reference GSTIN.33AAACC4175D1Z5/2021-22 in DRC-01 issued by the 1^st Respondent herein and all proceedings pursuant thereto, as being without jurisdiction, illegal, arbitrary, malafide, in violation of principles of natural justice and time barred.

¶19

For Petitioner : Mr.Krishna Srinivasan in all W.Ps. Senior Advocate for M/s.S.Ramasubramaniam Associates For Respondents : Mr.C.Harsha Raj in all W.Ps. Additional Government Pleader

¶20

COMMON ORDER

¶21

When the matters were taken up for hearing, it was submitted by the

¶22

learned Senior Advocate for the petitioner(s) that the above three writ petitions

¶23

are filed challenging the show cause notice dated 13.07.2024 in DRC-01 for the

¶24

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

¶25

2/4

¶26

W.P. Nos.20931, 21416 and 21422 of 2024

¶27

assessment years 2020-21, 2021-22 and 2022-23 respectively and there was also an interim direction to submit their reply. The learned Senior Advocate further submitted that replies to the show cause notice have also been submitted by the petitioner.

¶28

2. In response to the same, Mr.C.Harsha Raj, learned Additional Government Pleader appearing for the Respondents would submit that orders would be passed by the Respondents after considering the objections and granting the petitioner an opportunity of hearing.

¶29

3. Recording the same, these writ petitions are closed. The 1^st Respondent shall consider the objections filed by the petitioner and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. No costs. Consequently, connected miscellaneous petitions are closed.

¶30

04.11.2024

¶31

Speaking (or) Non Speaking Order Index : Yes/ No Neutral Citation: Yes/No mka

¶32

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

¶33

3/4

¶34

W.P. Nos.20931, 21416 and 21422 of 2024

¶35

MOHAMMED SHAFFIQ, J.

¶36

mka

¶37

To:

¶38

1.The State Tax Officer/ Group-VI, Chengalpattu Intelligence, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.

¶39

2.The State Tax Officer/ Group-V, Chengalpattu Intelligence-II, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.

¶40

3.The Joint Commissioner (ST), Chengalpattu Intelligence Division, No.870/2A, N.S.Garden, Kancheepuram High Road, Thimmabaram, Chengalpattu-603 101.

¶41

W.P. Nos.20931, 21416 and 21422 of 2024

¶42

04.11.2024

¶43

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

¶44

4/4

M/S.Canon India Private Limited v. State Tax Officer / Group-Vi

Case brief

What is this about?

What did the court decide?

M/S.Canon India Private Limited v. State Tax Officer / Group-Vi

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Tvl. T.S.R Trading Company Vs The Commissioner of Commercial taxes

Tvl. T.S.R. Trading Company Vs The Commissioner of Commercial Taxes

Abu. Shamima Parveen Vs The Income Tax Officer

E.Krishnamurthy Vs the Commissioner of Prohibition and Excise

M/S.Happee Wines Vs Union of India

Indian Green Service Vs the Appellate Deputy Commissioner (St)