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Tvl. Maris Agency v. The Assistant Commissioner(State Tax)

Madras HC9 Apr 2025WP(MD)/10025/2025

Case brief

AI extract

What is this about?

Madras High Court, Madurai Bench; Vivek Kumar Singh, J.; W.P.(MD)No.10025 of 2025; Tvl. Maris Agency v. Assistant Commissioner (State Tax); GST assessment order dated 20.08.2024 for 2019-2020 quashed as non-speaking order; violation of natural justice; Section 73(1) GST Act; remand for fresh show cause notice, hearing and speaking order within 3 months; certiorarified mandamus under Article 226.

What did the court decide?

Impugned assessment order dated 20.08.2024 quashed; matter remitted to the respondent for fresh consideration by issuance of a fresh show cause notice, opportunity of personal hearing, and a speaking order, to be completed within three [3] months from receipt of a copy of the order; no order as to costs; connected Miscellaneous Petition closed. ¶27

Tvl. Maris Agency Vs The Assistant Commissioner(State Tax) — GST and Indirect Tax | Madras HC (2025)

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W.P.(MD)No.10025 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 09.04.2025

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CORAM:

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THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH

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W.P.(MD)No.10025 of 2025 and W.M.P.(MD)No.7473 of 2025

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Tvl. Maris Agency, Rep. by its Proprietor P.Venkateshbabu, Old No.148-B, New No.619, Kamarajar Salai, Madurai – 625009.

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... Petitioner

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-vs-

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The Assistant Commissioner (State Tax), Kamarajarsalai Assessment Circle, Madurai.

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... Respondent

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PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the respondent, vide his order in GSTIN: 33ANXPV0030F1ZZ/2019-20, dated 20.08.2024 and quash the same as it is illegal, without jurisdiction and in gross violation of principles of natural justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing as per the provisions of the GST Act.

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For Petitioner : Mr.B.Naveenkumar For Respondent : Mr.J.K.Jayaselan Government Advocate

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_____________ Page 1 of 4_

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

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W.P.(MD)No.10025 of 2025

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ORDER

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This writ petition has been filed challenging the assessment order of the respondent, dated 20.08.2024, for the Assessment Year 2019-2020.

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2 . With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.

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3 . The petitioner submits that the order of assessment for the year 2019-2020 has been passed without providing sufficient opportunity to the petitioner, which according to the petitioner, is in violation to the principles of natural justice. Further, the impugned order is a non-speaking order and the respondent has failed to give any finding under Section 73(1) of the GST Act. Therefore, the order impugned in this writ petition is liable to be set aside.

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4 . Heard the learned counsel for the parties and perused the materials available on record.

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_____________ Page 2 of 4_

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

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W.P.(MD)No.10025 of 2025

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5 . A perusal of the impugned order in the writ petition shows that it is a non-speaking order and therefore, cannot be legally sustained.

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6 . In the light of the above, this Writ Petition is allowed and the impugned order, dated 20.08.2024, is hereby quashed. The matter is remitted back to the respondent for a fresh consideration. The respondent shall issue a fresh show cause notice to the petitioner and after providing an opportunity to be heard, pass a speaking order. This exercise shall be completed within three [3] months from the date of receipt of a copy of this order. It is also made clear that this Court has not expressed any of its views with regard to the merits of the matter and that it is open to the respondent to consider the same on its own merits. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed.

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NCC : Yes / No 09.04.2025 Index : Yes / No smn2

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To:-

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The Assistant Commissioner (State Tax), Kamarajarsalai Assessment Circle, Madurai.

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_____________ Page 3 of 4_

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

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W.P.(MD)No.10025 of 2025