Tvl.Sri Vetri Vinayakar Lorry Transports v. The Deputy State Tax officer II
Case brief
What is this about?
Madras High Court, Madurai Bench; W.P.(MD) No.2652 of 2025 (connected W.M.P.(MD) No.1872 of 2025); decided 30.01.2025; single Judge K.Kumaresh Babu, J.; Tvl.Sri Vetri Vinayakar Lorry Transports v. Deputy State Tax Officer II, Sattur I Assessment Circle, Virudhunagar District; writ of certiorarified mandamus against GST assessment order dated 23.08.2024 for 2019-20; ground: notice not served per Section 169(1)(a)-(c) CGST Act 2017 / natural justice; reliance on batch order W.P.(MD) No.26481 of 2024 etc. dated 06.01.2025; assessment set aside, remanded for fresh adjudication after personal hearing; bank attachment lifted; petition allowed without costs. Advocates: A.Satheesh Murugan for petitioner; R.Suresh Kumar, Additional Government Pleader for respondent.
What did the court decide?
Impugned assessment order dated 23.08.2024 for the year 2019-20 set aside; petitioner to submit reply to the show cause notice within two weeks; respondent to afford an opportunity of hearing and pass fresh orders on merits in accordance with law; bank attachment, if any, raised; no order as to costs; connected Miscellaneous Petition (W.M.P.(MD) No.1872 of 2025) closed.