Tvl Paramasivam Subramanian Raju v. the Assistant Commissioner(St)
Case brief
What is this about?
TNGST Act 2017 Section 73 order; GST DRC-01 and DRC-07; duplicate/parallel proceedings and two separate orders for the same tax period 2019-20; second notice dated 14.05.2024 without jurisdiction; proceedings-dropping order dated 24.08.2024 held non est; no scope for two proceedings for same period; order set aside and fresh order directed after personal hearing within three months; certiorarified mandamus; Article 226; Assistant Commissioner(ST) Pudukottai; Deputy State Tax Officer; GSTIN 33BPQPR1952G1ZM; Madras High Court Madurai Bench; C.Saravanan J.; writ disposed of with directions (tagged allowed as relief sought was granted); no precedents cited; no monetary quantum stated.
What did the court decide?
Writ petition allowed with directions: impugned order dated 11.08.2024 (DRC-07 summary dated 10.08.2024) set aside; first respondent directed to pass a fresh order in the light of the order dated 24.08.2024 after affording a personal hearing, within three months; connected Miscellaneous Petitions (W.M.P(MD) Nos.14685 and 14686 of 2025) closed; no costs.