Tvl.Sri Karthikeya Agencies vs. The Deputy State Tax Officer - Ii
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The petitioner, Tvl.Sri Karthikeya Agencies, filed a writ petition challenging an assessment order dated March 7, 2024, passed by the Deputy State Tax Officer II, Theni Assessment Circle I, for the assessment year 2021-2022. The petitioner sought to quash the order and requested a fresh assessment. The respondent is the Deputy State Tax Officer II, Theni Assessment Circle I. The procedural history indicates that the petitioner is aggrieved by the assessment order and seeks a redo of the assessment proceedings.
Held
The Court held that the impugned assessment order dated March 7, 2024, for the assessment year 2021-2022 is set aside. This decision is based on a previous order of the Court in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025), which 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. The Court found that this precedent applies to the present case. The petitioner is directed 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 law. Any bank attachment made in relation to the impugned order is also to be raised. The Court expressly left undecided any substantive issues regarding the assessment itself, focusing solely on the procedural defect.
Key Issues
1. Whether the assessment order dated March 7, 2024, for the assessment year 2021-2022 is illegal and devoid of merits, warranting quashing and a direction for redo of assessment proceedings? Petitioner's Contention: The petitioner argued that the assessment order is illegal and devoid of merits. While specific arguments are not detailed, the prayer to redo the assessment implies a procedural or substantive flaw in the original order. The petitioner relies on a previous order of this Court in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025). Respondent's Contention: The judgment does not record any specific arguments made by the respondent.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.Raja Karthikeyan, learned counsel for the petitioner and Mr.J.K.Jeyaseelan, learned Government Advocate for the respondent.
This writ petition is filed challenging the assessment order dated 07.03.2024 for the assessment year 2021-2022. 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 07.03.2024 for the assessment year 2021-2022 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 Deputy State Tax Officer II, Theni Assessment Circle I, Theni Distrcit, 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.