Club challenged three GST assessment orders dated 10.11.2023 by writ. The Court noted a similar batch had already been disposed with liberty to file a reply, and dismissed these petitions with liberty to file statutory appeal within thirty days.
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.(MD).Nos.14703 to 14705 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.07.2024
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD).Nos.14703 to 14705 of 2024 and
W.M.P(MD)Nos.12887, 12888, 12909, 12911, 12900 & 12898 of 2024
W.P(MD)No.14703 of 2024:
Guru Star Recreation Club, Represented by its Secretary Subbaraj. ... Petitioner
Vs.
The State Tax Officer (Data Cell), Office of the Assistant Commissioner, (Intelligence Wing), Tirunelveli. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned assessment order passed by the respondent in GSTIN. 33AAFAG9305E1Z0/2020-21, dated 10.11.2023, and quash the same.
W.P(MD)No.14704 of 2024:
Guru Star Recreation Club, Represented by its Secretary Subbaraj. ... Petitioner
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W.P.(MD).Nos.14703 to 14705 of 2024
Vs.
The State Tax Officer (Data Cell), Office of the Assistant Commissioner, (Intelligence Wing), Tirunelveli. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned assessment order passed by the respondent in GSTIN. 33AAFAG9305E1Z0/2021-22, dated 10.11.2023, and quash the same.
W.P(MD)No.14705 of 2024:
Guru Star Recreation Club, Represented by its Secretary Subbaraj. ... Petitioner
Vs.
The State Tax Officer (Data Cell), Office of the Assistant Commissioner, (Intelligence Wing), Tirunelveli. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned assessment order passed by the respondent in GSTIN. 33AAFAG9305E1Z0/2022-23, dated 10.11.2023, and quash the same.
For Petitioner : Mr.T.Bashyam (In all cases)
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W.P.(MD).Nos.14703 to 14705 of 2024
For Respondent : Mr.R.Suresh Kumar Additional Government Pleader (In all cases)
ORDER
In these writ petitions, the petitioner had challenged the orders passed for the assessment years 2020-21, 2021-22 & 2022-23, dated 10.11.2023.
04.07.2024
NCC : Yes / No Index : Yes / No Internet : Yes
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W.P.(MD).Nos.14703 to 14705 of 2024
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The State Tax Officer (Data Cell), Office of the Assistant Commissioner, (Intelligence Wing), Tirunelveli.
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W.P.(MD).Nos.14703 to 14705 of 2024
C.SARAVANAN, J.
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W.P.(MD).Nos.14703 to 14705 of 2024
04.07.2024
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1 issue framed by the court
Whether the impugned GST assessment orders for 2020-21 to 2022-23 could be challenged directly under Article 226 despite availability of statutory appeal.
1 provisions across 1 enactments
Guru Star Recreation Club, Represented by its Secretary Subbaraj
The State Tax Officer (Data Cell), Office of the Assistant Commissioner, (Intelligence Wing), Tirunelveli
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
