Disposed

M/S.S.M.Builders, v. the Joint Commissionr

Madras HC8 Jul 2024WP/7350/2024

Case brief

AI extract

What is this about?

The Madras High Court disposed of multiple writ petitions challenging GST audit slips and notices filed by M/s. S.M. Builders. Following a transfer of the file to a different officer, the court held the apprehension of bias was allayed. It directed the petitioner to respond to the notices allowing further proceedings.

What did the court decide?

The petitioner is permitted to respond to the audit slips or show cause notice within four weeks; the assessing officer is directed to proceed accordingly after providing a personal hearing.

M/S.S.M.Builders, Vs the Joint Commissionr — Writ and Judicial Review | Madras HC (2024)

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W.P.No.7350 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 08.07.2024

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CORAM :

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THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.No.7350 of 2024

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and W.M.P. Nos.8242, 8244 & 8246 of 2024

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M/s. S.M.Builders,

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Rep. by its Partner P.Deivam.

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... Petitioner

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Versus

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1.The Joint Commissioner, (Intelligence), Salem Circle, Salem.

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2.The State Tax Officer, GST Audit – 2, Salem. ... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Certiorari, to call for the records of the second respondent in SMBUILDERS/ 33ADEFS0761M1ZY and quash the proceeding dated 04-01-2024 passed therein.

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For Petitioner : Mr. B. Raveendran For Respondent : Mr. V. Prashanth Kiran, Government Advocate (Tax)

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W.P.No.7350 of 2024

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ORDER

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By this writ petition, a show cause notice and the proceeding audit slips are challenged. Such challenge was on the basis of reasonable likelihood of buyers as regards the officer who issued such show cause notice.

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At the hearing today, learned Government Advocate has placed on record that a communication dated 12.06.2024 from the Joint Commissioner (ST)(FAC), Salem Division, Salem, wherein, it is stated that the file has been transferred to one Tmt. M. Manimala, State Tax Officer, Suramangalam Assessment Circle. In view of this development, the apprehension of the petitioner stands allayed. Consequently, it is no longer necessary to adjudicate this writ petition on merits.

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Therefore, W.P.No.7350 of 2024 is disposed of by directing the

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petitioner to respond to the show cause notice and audit slips within four weeks from the date of receipt of a copy of this order. Upon receipt the petitioner's reply thereof, the assessing officer is directed to proceed

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W.P.No.7350 of 2024

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further in accordance with law, after providing a reasonable opportunity to the petitioner, including a personal hearing. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are also closed.

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08.07.2024 (4/4)

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Index : Yes/No Speaking Order : Yes/No Neutral Case Citation:Yes/No

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klt

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1.The Joint Commissioner, (Intelligence), Salem Circle, Salem.

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2.The State Tax Officer, GST Audit – 2, Salem.

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W.P.No.7350 of 2024

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SENTHILKUMAR RAMAMOORTHY,J.

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klt

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W.P.No.7350 of 2024

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and W.M.P. Nos.8242, 8244 & 8246 of 2024

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08.07.2024 (4/4)

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W.P.No.7350 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 11.07.2024

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CORAM

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THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.Nos.7326, 7332, 7335 & 7350 of 2024 and W.M.P.Nos.8198, 8200, 8201, 8215, 8217, 8218, 8219, 8220, 8222, 8242, 8244 & 8246 of 2024

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M/S.S.M.Builders, Rep. by its Partner P.Deivam, No.6-1, Nadu Street, Kondalampatty, Salem 636 010. ... Petitioner in all WP's

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-vs-

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1.The Joint Commissioner, (Intelligence), Salem Circle, Salem.

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2.The State Tax Officer, GST Audit – 2, Salem. ... Respondents in all WP's

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W.P.No.7350 of 2024

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PRAYER in W.P.No.7326 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, call for the records of the second respondent in GSTIN: 33ADEFS0761M1ZY/2018-19 and quash the proceeding dated 30.01.2024 passed therein.

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PRAYER in W.P.No.7332 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, call for the records of the second respondent in SM BUILDERS / 33ADEFS0761M1ZY and quash the proceeding dated 03.01.2024 passed therein.

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PRAYER in W.P.No.7335 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, call for the records of the second respondent in SM BUILDERS / 33ADEFS0761M1ZY and quash the proceeding dated 04.01.2024 passed therein.

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W.P.No.7350 of 2024

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PRAYER in W.P.No.7350 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, call for the records of the second respondent in SM BUILDERS / 33ADEFS0761M1ZY and quash the proceeding dated 03.01.2024 passed therein.

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For Petitioner : Mr.B.Raveendran in all WP's

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For Respondents : Mr.V.Prasanth Kiran, GA (T) in all WP's

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COMMON ORDER

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The matter is listed today upon being mentioned by learned

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counsel for the petitioner. By referring to the communication from the Joint Commissioner to the Special Government Pleader, learned counsel for the petitioner submits that the challenges in W.P.Nos.7332, 7335 and 7350 of 2024 were to audit slips and not to

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show cause notices. Consequently, he submits that the audit slips

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W.P.No.7350 of 2024

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should be transferred in terms of the communication dated 12.06.2024. Only with regard to W.P.No.7326 of 2024, wherein the

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show cause notice was challenged, he submits that the show cause notice may be transferred.

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Mr.V.Prasanth Kiran, learned Government Advocate, is

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agreeable to this course of action.

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The petitioner had approached this Court by alleging that

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there is a reasonable apprehension of bias by the officer who had issued the impugned communications. By the communication dated 12.06.2024, the file was transferred to a different officer. In view thereof, the petitioner's apprehension stands allayed.

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Therefore, W.P.Nos.7332, 7335, 7350 and 7326 of 2024 are

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disposed of by permitting the petitioner to respond to the audit slips or the show cause notice, as the case may be. Further proceedings shall be conducted in accordance with law. It is

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W.P.No.7350 of 2024

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needless to say that a quasi judicial authority is expected to exercise jurisdiction independently by examining the materials in an objective manner.

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11.07.2024

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rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No

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1.The Joint Commissioner, (Intelligence), Salem Circle, Salem.

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2.The State Tax Officer, GST Audit – 2, Salem.

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W.P.No.7350 of 2024

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SENTHILKUMAR RAMAMOORTHY,J

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rna

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W.P.Nos.7326, 7332, 7335 & 7350 of 2024 and W.M.P.Nos.8198, 8200, 8201, 8215, 8217, 8218, 8219, 8220, 8222, 8242, 8244 & 8246 of 2024

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11.07.2024

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W.P.No.7350 of 2024

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M/S.S.M.Builders, v. the Joint Commissionr

Case brief

What is this about?

What did the court decide?

M/S.S.M.Builders, v. the Joint Commissionr

Case brief

What is this about?

What did the court decide?

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