Tvl. Sree Sakthi Saranya Spinning Mills vs. The Proper Officer
Original PDF →Facts
The petitioner, Tvl.Sree Sakthi Saranya Spinning Mills, represented by its partner, filed a writ petition challenging an assessment order dated April 15, 2024, passed by the Assistant Commissioner (ST), Tamilnadu Commercial Taxes Department, for the assessment year 2018-2019. The petitioner sought to quash this order. The respondent is the Proper Officer, Authorized Signatory, of the Assistant Commissioner (ST). The procedural history indicates that the petitioner is aggrieved by the assessment order issued by the revenue authority.
Held
The Court held that the impugned assessment order dated 15.04.2024 for the assessment year 2018-2019 is set aside. This decision was based on the reasoning that the principles laid down in a previous batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025) apply to the present case. The previous judgment 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 ratio decidendi is that non-compliance with the prescribed modes of service of notice renders the subsequent assessment order invalid. The operative directions are that the petitioner shall submit its reply to the show cause notice within two weeks of receiving a copy of this order. Subsequently, the respondent must provide an opportunity of hearing and pass orders on merits. Any bank attachment made shall also be raised.
Key Issues
1. Whether the assessment order dated 15.04.2024 for the assessment year 2018-2019 is liable to be quashed on the grounds of improper service of notice? The petitioner argued that the assessment order should be quashed. The respondent, the revenue authority, did not explicitly record any arguments in the judgment. However, the court's decision was based on a previous batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025). In that batch, it was held that assessees are entitled to service of notice in modes described under clauses (a), (b), and (c) of Section 169(1) of the Central Goods and Services Tax Act, 2017. The court considered this precedent to be applicable to the present case.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.T.Bashyam, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate appearing on behalf of the respondent.
This writ petition is filed challenging the assessment order dated 15.04.2024 for the assessment year 2018-2019. 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 15.04.2024 for the assessment year 2018-2019 is set aside. The petitioner shall submit its _________ https://www.mhc.tn.gov.in/judis 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.
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 The Proper Officer, Authorized Signatory, Proceedings of the Assistant Commissioner (ST), Tamilnadu Commercial Taxes Department, Rajapalayam 1 Assessment Circle, Rajapalayam. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr 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.