Tvl Subramania Nadar Cements vs. The State Tax Officer
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The petitioner, Tvl.Subramania Nadar Cements, represented by its Proprietor S.Sheelarani, filed a writ petition challenging an assessment order dated 16.08.2024 passed by the respondent, The State Tax Officer, Theni-I Assessment Circle, Theni, for the assessment year 2019-2020. The petitioner sought to quash the said order and requested the respondent to redo the assessment proceedings. The procedural history leading to the challenge is not detailed, other than the issuance of the impugned assessment order.
Held
The Court held that the impugned assessment order dated 16.08.2024 for the assessment year 2019-2020 is set aside. This decision was based on a prior order of the same Court in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025). That order established that an assessee is entitled to service of notice in the modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017. As the present case falls under the purview of that precedent, the assessment order was deemed invalid due to improper service of notice. The Court directed the petitioner to submit its reply to the show cause notice within two weeks of receiving the order. Subsequently, the respondent must provide an opportunity for a hearing and pass a fresh order on merits and in accordance with the law. Any bank attachment made in relation to this matter is also to be raised.
Key Issues
1. Whether the assessment order dated 16.08.2024 for the assessment year 2019-2020 is liable to be quashed as illegal and devoid of merits? The petitioner argued that the assessment order is illegal and should be redone. The respondent did not record any specific arguments but was represented by the Additional Government Pleader. The Court's decision hinges on the proper service of notice as per Section 169(1) of the Central Goods and Services Tax Act, 2017. The core of the dispute revolves around whether the petitioner received proper notice before the assessment order was passed, impacting the validity of the proceedings.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.Raja Karthikeyan, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondent.
This writ petition is filed challenging the assessment order dated 16.08.2024 for the assessment year 2019-2020. 3. In view of the order passed by this Court in a batch of writ petitions in W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025, wherein it has been held that the assessee is entitled to service of notice in the modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017 and since the said order applies to the present case, the impugned order dated 16.08.2024 for the assessment year 2019-2020 is set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall provide an opportunity of hearing to the petitioner, as envisaged, and pass orders on merits and in accordance with law. In view of this order, the bank attachment, if any, made shall also stand raised. 2/4 https://www.mhc.tn.gov.in/judis
In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 31.01.2025 Internet : Yes / No mm To The State Tax Officer Theni-I Assessment Circle, Theni.
3/4 https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J.
mm
2025 4/4 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.