Quashed

Ms Bion Atrium Medical Care Private Limited v. State Tax Officer/Commercial Tax Officer

Madras HC5 Nov 2024WP/28702/2024

Case brief

AI extract

What is this about?

Petitioner challenged an assessment order passed within 24 hours of a reminder granting time to reply, citing violation of natural justice. Court quashed the order, remanded for fresh proceedings complying with the granted timeframe.

What did the court decide?

Impugned order dated 24.06.2024 set aside; petitioner granted two weeks to submit reply.

Ms Bion Atrium Medical Care Private Limited Vs State Tax… — Consumer Protection | Madras HC (2024)

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W.P. No.28702 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 05.11.2024

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CORAM

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THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

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W.P. No.28702 of 2024 and

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W.M.P. No.31300 of 2024

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M/s.Bion Atrium Medical Care Private Limited, Rep. By its Director: Maheesh Sharma, No.42 43 F, Kalyanis Pals Court, Gandhi Road, Valsarvakkam, Chennai-600 087.

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... Petitioner

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Vs.

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State Tax Officer/ Commercial Tax Officer, Saligramam Assessment Circle, Central-I, Chennai Central, Station 46, 3^rd Floor, Room No.326, Bishop Garden, Mylapore Taluk Office Building, Greeways Road, Chennai-600 028. ... Respondent

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PRAYER : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the Respondent in GSTIN:33AAGCB1332F1ZB/2019-20 and consequential order under Section 73

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and Summary of the order in Form GST DRC-07 having Ref No:ZD330624270220U all dated 24.06.2024 for the Financial Year 2019-20 and

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

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W.P. No.28702 of 2024

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quash the same as illegal, contrary to the provisions of the Act and against the principles of natural justice and fairplay.

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For Petitioner : Ms.Pooja Chopda For Respondent : Mr.V.Prashanth Kiran Government Advocate (Taxes)

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ORDER

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The writ petition is filed challenging the impugned order dated 24.06.2024

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on the limited ground that though vide reminder dated 24.06.2024 the petitioner was granted time to submit its reply till 26.06.2024, however the impugned order came to be passed even before the expiry of the said period on 24.06.2024. It was thus submitted the impugned order was passed in great haste and in violation of principles of natural justice.

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2. Mr.V.Prashanth Kiran, learned counsel for the Respondent would

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submit that they will redo the assessment within the time frame that may be fixed by this Court.

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3. In view thereof, the impugned order is set aside. The petitioner may

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submit their reply along with relevant document within a period of two (2) weeks

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from the date of receipt of a copy of this order. If any such reply is filed, orders

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

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W.P. No.28702 of 2024

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shall be passed by the Respondent in accordance with law after providing the petitioner an opportunity, if no reply is filed within the stipulated period i.e., 2 weeks from the date of receipt of a copy of this order, the impugned order will stand restored.

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4. With the above direction, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

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05.11.2024

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

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To: The State Tax Officer/ Commercial Tax Officer, Saligramam Assessment Circle, Central-I, Chennai Central, Station 46, 3^rd Floor, Room No.326, Bishop Garden, Mylapore Taluk Office Building, Greeways Road, Chennai-600 028.

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

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W.P. No.28702 of 2024

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MOHAMMED SHAFFIQ, J.

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mka

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W.P. No.28702 of 2024

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05.11.2024

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

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Ms Bion Atrium Medical Care Private Limited v. State Tax Officer/Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

Ms Bion Atrium Medical Care Private Limited v. State Tax Officer/Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

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