Tvl. Sellasamy Murugan vs. The Deputy Commissioner (State Tax)
Held
The Court found that the impugned order did not disclose how the tax was levied and that the petitioner's reply was summarily rejected. Therefore, the order was set aside.
Facts
The petitioner challenged an order demanding SGST, CGST, and IGST for the financial year 2021-2022, including penalty. The petitioner claimed they had no sales or services during that period, and their reply was not considered.
Key Issues
Whether the assessment order was passed in violation of principles of natural justice by not considering the petitioner's reply and by not providing a reasoned order.
Sections Cited
None
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2023 CORAM: THE HONOURABLE MR.JUSTICE B.PUGALENDHI and W.M.P.(MD)Nos.23910 and 23911 of 2023 Tvl. Sellasamy Murugan Rep. by its Proprietor Mr.Murugan No.2/179, Rayagiri Road, Karivalamvandanallur, Tenkasi District 627 753. ... Petitioner versus
The Deputy Commissioner (State Tax) GST Appeal, Tirunelveli.
The Deputy State Tax Officer – 2 (ST), Rajapalayam – 1 Circle, Rajapalayam, Virudhunagar District. ... Respondents Writ Petition filed under Article 226 of the Constitution of India, seeking for the issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the 2nd 1/6 https://www.mhc.tn.gov.in/judis respondent vide his order in GSTIN: 33EBDPM0701G1Z9 dated 04.05.2023 tax period 2021-2022 and quash the same as it is illegal and in gross violation of principles of natural justice and further direct the 2nd 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.
The judgment continues below.
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