Paul Rajan Punithan vs. The Assistant Commissioner (St)
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Before: and Dr. Thangaraj Salai, Madurai-625020. Dr. Thangaraj Salai,
The petitioner has challenged the impugned assessment order dated 03.06.2025 passed for the assessment year 2023-2024. 2. The impugned order was preced by a show cause notice in Form GST DRC 01 dated 29.03.2025. 3. It is the case of the petitioner that the petitioner is liable to pay tax only under Section 10 of the composition Scheme. However, the respondents have issued the aforesaid notice and proceeded to pass the impugned order. 2/5 https://www.mhc.tn.gov.in/judis
The learned counsel for the petitioner submits that the petitioner fails to take note of the notice issued in DRC 01 dated 29.03.2025, since, it was posted on the web portal and thus failed to respond to the same and suffered the impugned assessment order.
It is submitted that under similar circumstances this Court has already passed an order vide order dated 21.08.2025 in W.P(MD)No.22854 of 2025 by quashing the impugned order.
Having considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondents, this Court is inclined to set aside the impugned order.
Accordingly, the impugned order stands quashed and the case is remitted back to the respondents to pass fresh orders on merits within a period of three months from the date of receipt of a copy of this order subject to filing a detailed reply to the notice in Form GST DRC 01 dated 29.03.2025 by treating the impugned order as addendum to the show cause notice within a period of 30 days from the date of receipt of a copy of this order. 3/5 https://www.mhc.tn.gov.in/judis
It is also made clear that in case the petitioner fails to comply with the above condition, it will be deemed as if the Writ Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder.
The writ petition stands disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Assistant Commissioner (ST), Tamil Nadu Commercial Tax Department, Nethaji Road Assessment Circle, Dr. Thangaraj Salai, Madurai-625020. 2.The Deputy Commissioner (ST), GST Appeal, Commercial Taxes Building, Dr. Thangaraj Salai, Madurai-625020. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2025 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.