Disposed

Ars Traders v. The Appellate Deputy Commissioner

Madras HC10 Jun 2025WP(MD)/15609/2025

Case brief

AI extract

What is this about?

Writ petition against an order under Section 161 GST Act disposing of the petitioner's rectification application by merely imposing a penalty without any discussion. The Court set aside the impugned order and remitted the matter for a fresh order after due notice within six weeks.

What did the court decide?

Impugned order dated 07.02.2025 set aside; respondents to pass fresh order on rectification application dated 25.11.2024 after due notice within six weeks.

Ars Traders Vs The Appellate Deputy Commissioner — GST and Indirect Tax | Madras HC (2025)

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W.P(MD)No.15609 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 10.06.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P(MD)No.15609 of 2025 and W.M.P(MD)No.11825 of 2025

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ARS Traders,

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Rep. by its Proprietor Rajeswari Sreelatha, No.3-7-93, Sree Lakshmi Nivas, Mankalai, Melpalai, Vilavancode, Kaniyakumari 629 152. ... Petitioner

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Vs.

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1.The Appellate Deputy Commissioner, Commercial Tax Building, AR Line Road, Palayamkottai, Tirunelveli 627 002

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2.The State Tax Officer, Kuzhithurai Assessmnet Circle @ Kattadurai, Kaniyakumari District. ...Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in Impugned Order in GSTIN.33GEUPS7244E1ZY/2022-23 dated 07.02.2025 on the file of the second respondent and partly quash the same.

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

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W.P(MD)No.15609 of 2025

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For Petitioners : Mr.I.Romeo Roy Alfred For Respondents : Mr.J.K.Jayaselan Government Advocate

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ORDER

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This writ petition has been filed against the impugned order, dated 07.02.2025 for the assessment year 2022-2023 by the second respondent under Section 161 of the Goods and Services Tax Act, 2017.

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By the aforesaid order, the second respondent has disposed of the petitioner's application for rectification of order in Form GST DRC 07, dated 29.10.2024. Although, the impugned order records that there is an error apparent on the face of record, it merely imposes a penalty without making any discussion on the application filed by the petitioner on 25.11.2024 seeking for rectification of order, dated 29.10.2024.

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Considering the same, the impugned order is set aside and the case is remitted back to the respondents to pass fresh order on the application of the petitioner, dated 25.11.2024 filed under Section 161 of the Tamil Nadu Goods

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

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W.P(MD)No.15609 of 2025

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and Services Tax Act, 2017, after due notice on the petitioner. The said exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order.

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The writ petition stands disposed of with the above direction. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed.

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10.06.2025

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

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1.The Appellate Deputy Commissioner, Commercial Tax Building, AR Line Road, Palayamkottai, Tirunelveli 627 002

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2.The State Tax Officer, Kuzhithurai Assessmnet Circle @ Kattadurai, Kaniyakumari District.

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

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W.P(MD)No.15609 of 2025

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C.SARAVANAN, J .

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W.P(MD)No.15609 of 2025

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10.06.2025

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

Ars Traders v. The Appellate Deputy Commissioner

Case brief

What is this about?

What did the court decide?

Ars Traders v. The Appellate Deputy Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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Statutes considered

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