The High Court set aside an impugned GST order passed without affording an opportunity to file objections. The petitioner was directed to remit 10% of disputed tax within 30 days to allow a rehearing on merits.
Impugned order quashed; petitioner directed to remit 10% of disputed tax within 30 days for rehearing on merits.
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) No.9396 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 17.04.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.(MD)No.9396 of 2024 &
W.M.P.(MD).Nos.8540 and 8541 of 2024
Tvl.Annasri Containers rep by its Proprietrix S.Annalakshmi No.1-316, Pallavanatham Road Varalotti Virudhunagar
... Petitioner
Vs.
State Tax Officer (ST) Virudhunagar-II Assessment Circle Virudhunagar
... Respondent
Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on
the file of the respondent in GSTIN: 33ACOPA3362M1ZK/2020-21 dated 18.07.2023 relating to the Tax period 2020-21, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections and to produce
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W.P.(MD) No.9396 of 2024
documents.
For Petitioner : Mr.S.Raja Jeya Chandra Paul For Respondent : Mr.R.Suresh Kumar, AGP
O R D E R
Writ Petition is filed for issuance of a Writ of Certiorarified
Mandamus to call for the records on the file of the respondent in GSTIN: 33ACOPA3362M1ZK/2020-21 dated 18.07.2023 relating to the Tax period 2020-21, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections and to produce documents.
for the respondent at the time of admission considering the fact that the impugned order has been passed by the respondent without a reply of the petitioner to the show cause notices issued in Form GST-01 in Form DRC-06. Petitioner also not appeared for personal hearing. The stated reason of the petitioner appears to be that the petitioner was sick and therefore was unable to attend the hearing.
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W.P.(MD) No.9396 of 2024
willing to deposit 10% of the disputed tax as a condition for rehearing the
case afresh.
17.04.2024.
Index: Yes/ No Neutral Citation: Yes / No Speaking Order / Non-Speaking Order kpr
To The State Tax Officer (ST) Virudhunagar-II Assessment Circle,Virudhunagar
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W.P.(MD) No.9396 of 2024
C.SARAVANAN, J.
kpr
W.P.(MD)No.9396 of 2024
17.04.2024
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2 issues framed by the court
Whether the impugned GST order quashed without affording an opportunity to the petitioner to file objections.
Whether the petitioner is required to remit 10% of the disputed tax as a condition for rehearing the case.
1 provisions across 1 enactments
tvl.annasri containers rep by its proprietrix s.annalakshmi
state tax officer (st) virudhunagar-ii assessment circle
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
