M/S. Devan Traders vs. The Deputy State Tax Officer - 2

The writ petition is disposed of at the time of admission in the light of the order passed by the Principal Bench of this Court in the case of 2/5 https://www.mhc.tn.gov.in/judis M/s.Tata Play Limited vs. Union of India and others, reported in 2025 (7) TMI 772 wherein, the Principal Bench of this Court has quashed the notification issued under Section 168A of the respective Goods and Services Tax Enactments, 2017. 3. This order has also been followed by this Court in several cases. One such case is M/s.Bambiah Stores Vs.the State Tax Officer and others (W.P(MD)No.19943 of 2025, dated 23.07.2025). The operative portion of the order reads as under:

Since the issue is covered in favour of the petitioner, the present Writ Petition is liable to be allowed in terms of the aforesaid order. Accordingly, the impugned assessment order dated 28.12.2023, passed by the first respondent for the assessment year 2017-18, is quashed, and the case is remitted back to the first respondent to pass a fresh order on merits and in terms of the aforesaid order of this Court in M/s.Tata Play Limited, referred to supra, as expeditiously as possible, preferably within a period of three months from the date of receipt of a copy of this order.

The impugned order, which stands quashed by this order, shall be treated as an addendum to the show cause notices issued to the petitioner. The petitioner shall file a reply thereto within a period of six weeks from the date of receipt of a copy of this order.

Considering the fact that the issue is identical, the writ petition stands disposed of in terms of the observations made in the case of M/s.Tata 3/5 https://www.mhc.tn.gov.in/judis Play Limited vs. Union of India and others, reported in 2025 (7) TMI 772 as followed by this Court in the case of M/s.Bambiah Stores Vs.the State Tax Officer and others (W.P(MD)No.19943 of 2025, dated 23.07.2025). No costs. Consequently, the connected miscellaneous petitions are closed.

2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Deputy State Tax Officer – 2, Kuzhithurai Assessment Circle @ Kattathurai, Commercial Taxes Buildings, Kattathurai. 2.The Secretary, Commercial Taxes Department, Fort St. George, Chennai 600 009. 3.Union of India, Director/Deputy Secretary to the Government of India, Ministry of Finance (MOF), Raj Path Marg, E Block, Central Secretariat, New Delhi 110011. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

2025 5/5 https://www.mhc.tn.gov.in/judis