M/S.Smart Agencie vs. The Assistant Commissioner (St)

Held

The Court did not delve into the merits of the case or the alleged violations of natural justice. The learned counsel for the petitioner sought permission to withdraw the writ petition and made an endorsement to that effect. Consequently, the Court dismissed the writ petition as withdrawn. The connected miscellaneous petitions were also closed. No order as to costs was made. The specific findings on the legality of the order or the violation of natural justice were not recorded as the petition was withdrawn by the petitioner.

Facts

The petitioner, M/s. Smart Agencie, represented by its Managing Partner S. Baskar, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged an order passed by the respondent, The Assistant Commissioner (ST), Rock Fort Assessment Circle. The impugned order was issued in Form GST DRC-07, with Reference No. ZD330623107246Q, pertaining to the tax period April 2021 to March 2022. The petitioner sought to quash this order, alleging it was illegal and passed in gross violation of the principles of natural justice. They further prayed for a direction to the respondent to re-do the assessment afresh after providing an opportunity for a personal hearing.

Key Issues

1. Whether the impugned order passed by the respondent, in Form GST DRC-07, Reference No. ZD330623107246Q, for the tax period April 2021-March 2022, is illegal and passed in gross violation of the Principles of Natural Justice, as contended by the petitioner? Petitioner's Contention: The petitioner argued that the order was passed in gross violation of the Principles of Natural Justice, implying that they were not afforded a proper opportunity to be heard before the order was passed. They sought to quash the order and have the assessment re-done with a personal hearing. Respondent's Contention: The judgment records no specific contention from the respondent. The matter was resolved based on the petitioner's submission.