R Rajkumar vs. The Commercial Tax Officer
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Before: and
The petitioner has challenged the impugned order dated 26.03.2025 passed under Rule 142B read with Rule 88 C of the respective Goods and Services Tax Rules.
The impugned order refers to a notice issued in Form GST DRC 01B dated 17.03.2025. 3. The learned counsel for the petitioner submits that although the notice was uploaded in the web portal and is not accessible even today.
The learned Additional Government Pleader for the respondent submits that the notice was issued on 05.05.2025, to which the petitioner has submitted a reply on the same day.
Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the 2/5 https://www.mhc.tn.gov.in/judis respondents, I am inclined to set aside the impugned order and remit the case back to the respondents to pass fresh orders.
The argument that the petitioner was served with a notice in DRC 01 dated 05.05.2025 which was also replied by the petitioner on the same day cannot be countenanced, as these dates are after the date of the impugned order.
Therefore, the impugned order is quashed and the matter is remitted back to the respondent. The respondent is directed to serve a copy of the notice dated 17.03.2025 referred to in the impugned order within a period of 30 days from the date of receipt of a copy of this order by enabling the portal.
In case of any technical glitches in enabling the portal, the petitioner shall be issued with a manual copy of the aforesaid notice within such period. The petitioner shall thereafter file a reply within a period of 30 days thereafter. The respondent shall pass final orders within a period of two months thereafter. 3/5 https://www.mhc.tn.gov.in/judis
The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The Commercial Tax Officer, West Veli Street Assessment Circle, Madurai. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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W.P(MD).No.22992 of 2025
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.