Tvl.Banyan Learning Solutions INDIA Private Limited vs. The Commissioner Of Commercial Taxes
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The petitioner, Tvl.Banyan Learning Solutions India Private Limited, filed a writ petition challenging an assessment order dated 13.08.2024 passed by the Deputy State Tax Officer-1, Dindigul Town Assessment Circle, for the assessment year 2019-2020. The petitioner sought to quash this order. The respondents are the Commissioner of Commercial Taxes and the Deputy State Tax Officer-1. The procedural history indicates that the petitioner is aggrieved by the assessment order issued by the second respondent.
Held
The Court 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. Relying on a previous batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025), the Court found that the said order applies to the present case. Consequently, the impugned assessment order dated 13.08.2024 for the assessment year 2019-2020 was set aside. The petitioner was directed to submit its reply to the show cause notice within two weeks of receiving the order. The second respondent was then to provide an opportunity of hearing and pass orders on merits. Any bank attachment made was also to be raised.
Key Issues
1. Whether the assessment order dated 13.08.2024 for the assessment year 2019-2020 is liable to be quashed on the grounds of improper service of notice, considering the provisions of Section 169(1) of the Central Goods and Services Tax Act, 2017? The petitioner contended that the assessment order should be quashed due to a violation of the prescribed modes of service of notice under Section 169(1) of the CGST Act. The respondents' arguments are not explicitly recorded in the judgment.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.B.Rooban, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate appearing on behalf of the respondents.
This writ petition is filed challenging the assessment order dated 13.08.2024 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 13.08.2024 for the _________ https://www.mhc.tn.gov.in/judis 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 second 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.
In fine, this Writ Petition is allowed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed.
2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To 1.The Commissioner of Commercial Taxes, O/o. The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr 2.The Deputy State Tax Officer-1, Dindigul Town Assessment Circle, Commercial Tax Buildings, Sub-Collector Officer Road, Dindigul-624 001. Dated: 29.01.2025 _________ 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.