Venkatachalam Vs The State Tax Officer — GST and Indirect Tax | Madras HC (2025)

Venkatachalam Vs The State Tax Officer — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Writ of Certiorari granted: impugned assessment order dated 12.03.2024 (AY 2019-2020) and consequential FORM GST DRC-07 dated 14.03.2024 set aside; petitioner to file reply to show cause notice within two weeks; respondent to afford opportunity of hearing and pass fresh orders on merits and in accordance with law; bank attachment, if any, raised; no order as to costs; connected miscellaneous petitions closed.

Issue for consideration

Whether the assessment order dated 12.03.2024 for the assessment year 2019-2020 and the consequential proceedings in FORM GST DRC 07 bearing no. ZD330324081502R dated 14.03.2024 are liable to be set aside in view of the requirement of service of notice in the modes prescribed under clauses (a), (b) and (c) of Section 169(1) of the CGST Act, 2017.

Court's answer

The order of this Court in the batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025 (assessee entitled to service of notice in the modes under clauses (a), (b) and (c) of Section 169(1) of the CGST Act, 2017) applies to the present case.

Ratio / Principle

The impugned assessment order dated 12.03.2024 for the assessment year 2019-2020 and the consequential proceedings dated 14.03.2024 are set aside.

Key takeaways

The petitioner shall submit his reply to the show cause notice within two weeks; thereafter the respondent shall provide an opportunity of hearing and pass orders on merits and in accordance with law.ratio¶27
In view of the order setting aside the impugned proceedings, any bank attachment made shall stand raised.ratio¶27

Detailed headnote1 paragraphs

GST - Assessment under Section 73 for AY 2019-2020 - Service of notice - Writ of Certiorari under Article 226 of the Constitution of India against assessment order dated 12.03.2024 in GSTIN 33ALJPV7175R1Z0/2019-2020 and consequential proceedings in FORM GST DRC 07 bearing no. ZD330324081502R dated 14.03.2024 - Relying on the batch order of this Court in W.P.(MD) No.26481 of 2024 etc. dated 06.01.2025, holding that the assessee is entitled to service of notice in the modes described under clauses (a), (b) and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017, the impugned order and consequential proceedings are set aside - Petitioner to submit reply to show cause notice within two weeks; respondent to provide opportunity of hearing and pass orders on merits and in accordance with law - Bank attachment, if any, stands raised - Writ petition allowed with no order as to costs; connected miscellaneous petitions closed.

W.P.(MD) No.1518 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 21.01.2025

CORAM:

THE HONOURABLE MR.JUSTICE K.KUMARESH BABU

W.P.(MD) No.1518 of 2025 and W.M.P.(MD) Nos.1097 and 1098 of 2025

Venkatachalam

.. Petitioner

Vs.

The State Tax Officer, Office of the Commercial Tax Officer, Kodumudi Assessment Circle, Commercial Taxes Offices Building, 2^nd Floor, RDO Campus North Pradhakshnam Road, Karur-639 001. .. Respondent

Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33ALJPV7175R1Z0/2019-2020 dated 12.03.2024 along with consequential proceedings under Section 73 in FORM GST DRC 07 bearing no. ZD330324081502R dated 14.03.2024 and quash the same.

For Petitioner : Ms.R.Hemalatha

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

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W.P.(MD) No.1518 of 2025

For Respondents : Mr.J.K.Jayaselan Government Advocate

ORDER

Heard Ms.R.Hemalatha, learned counsel for the petitioner and

Mr.J.K.Jayaselan, learned Government Advocate for the respondent.

This writ petition is filed challenging the assessment order dated 12.03.2024 for the assessment year 2019-2020 and the consequential proceedings in FORM GST DRC 07 bearing no. ZD330324081502R dated 14.03.2024

In view of the order passed by this Court in a batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025, wherein it has been held that the assessee is entitled to service of notice

in the modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017 and since the said order applies to the present case, the impugned order dated 12.03.202 4 for the assessment year 2019-2020 and the consequential proceedings dated

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

W.P.(MD) No.1518 of 2025

14.03.2024 are

14.03.2024 are set aside. The petitioner shall submit his reply to the show cause notice within a period of two weeks from today. Thereafter, the respondent shall provide an opportunity of hearing to the petitioner, as envisaged, and pass orders on merits and in accordance with law. In view of this order, the bank attachment, if any, made shall also stand raised.

In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

21.01.2025

NCC : Yes/No Index : Yes/No Internet : Yes

abr

To

The State Tax Officer, Office of the Commercial Tax Officer, Kodumudi Assessment Circle, Commercial Taxes Offices Building, 2^nd Floor, RDO Campus, North Pradhakshnam Road, Karur-639 001.

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

W.P.(MD) No.1518 of 2025

K.KUMARESH BABU, J.

abr

W.P.(MD) No.1518 of 2025

Dated: 21.01.2025

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