Writ petition against GST assessment order for 2023-24 alleging violation of natural justice. Following an earlier batch order of this Court on service of notice under Section 169(1) CGST Act, the impugned assessment order was set aside with directions to pass fresh orders after hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD) No.2449 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28.01.2025
CORAM:
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD) No.2449 of 2025 and W.M.P.(MD) No.1735 of 2025
S.Sesappan ... Petitioner
/vs./
The Deputy State Tax Officer II, Sattur 1 Assessment Circle, Sattur, Virudhunagar District. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN 33AFPPS5000J1ZE/ 2023-24 dated 05-11-2024 and quash the same as it is illegal 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.
For Petitioner : Mr.A.Satheesh Murugan
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W.P.(MD) No.2449 of 2025
For Respondent : Mr.J.K.Jeyaseelan Government Advocate
ORDER
Heard Mr.A.Satheesh Murugan, learned counsel for the petitioner and
Mr.J.K.Jeyaseelan, learned Government Advocate for the respondent.
05.11.2024 for the assessment year 2023-24.
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W.P.(MD) No.2449 of 2025
view of this order, the bank attachment, if any, made shall also stand raised.
Index : Yes / No Internet : Yes / No mm To The Deputy State Tax Officer II, Sattur 1 Assessment Circle, Sattur, Virudhunagar District.
28.01.2025
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W.P.(MD) No.2449 of 2025
K.KUMARESH BABU, J.
mm
W.P.(MD) No.2449 of 2025
28.01.2025
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1 issue framed by the court
Whether a GST assessment order passed without valid service of notice under clauses (a), (b), (c) of Section 169(1) of the CGST Act could be sustained?
Colour shows how this judgement treated each authority
W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025Followed¶3
2 provisions across 2 enactments
S.Sesappan
The Deputy State Tax Officer II, Sattur 1 Assessment Circle, Sattur, Virudhunagar District
K.Kumaresh Babu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
