Tvl.Banyan Learning Solutions India Private Limited v. The Commissioner of Commercial Taxes
Case brief
What is this about?
Banyan Learning Solutions India Pvt Ltd v. Commissioner of Commercial Taxes & Deputy State Tax Officer-1, Dindigul; W.P.(MD) No.2413 of 2025, Madurai Bench of Madras High Court, decided 29.01.2025 by K. Kumaresh Babu, J.; GST assessment for AY 2019-20 (GSTIN. 33AAFCB4494F2ZQ/2019-20 dated 13.08.2024) set aside in view of batch order in W.P.(MD) No.26481 of 2024 etc. dated 06.01.2025 on service of notice under clauses (a), (b), (c) of Section 169(1) CGST Act, 2017; matter remanded for fresh adjudication after hearing; bank attachment raised; certiorari under Article 226; advocates: B. Rooban (petitioner), J.K. Jayaselan, Government Advocate (respondents).
What did the court decide?
Writ Petition allowed; impugned assessment order dated 13.08.2024 (GSTIN. 33AAFCB4494F2ZQ/2019-20, AY 2019-2020) set aside; petitioner to reply to show cause notice within two weeks; second respondent to afford hearing and pass fresh orders on merits; bank attachment, if any, raised; no order as to costs; connected miscellaneous petition W.M.P.(MD) No.1698 of 2025 closed.