M/S. Rkt Tours And Travels vs. The State Tax Officer (Inspection Cell Ii)
Original PDF →Facts
The petitioner, M/s. RKT Tours & Travels, filed a writ petition challenging an assessment order dated 28.08.2024 and a consequential GST DRC-07 notice dated 28.08.2024, both issued by respondents 3 and 4 respectively. The assessment pertains to the year 2019-2020. The petitioner sought to quash these orders as arbitrary. The respondents are various tax authorities, including the State Tax Officer and Deputy State Tax Officers.
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. Applying this principle to the present case, the Court found that the impugned order dated 28.08.2024 and the consequential proceedings dated 28.08.2024 were liable to be set aside. The reasoning was based on the precedent established in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., batch dated 06.01.2025). The Court directed the petitioner to submit its reply to the show cause notice within two weeks. Subsequently, the respondent authorities are to provide an opportunity of hearing and pass orders on merits. Any bank attachment made in consequence of the impugned orders is also to be raised. The ratio decidendi is that proper service of notice as per Section 169(1) is mandatory for valid assessment proceedings.
Key Issues
1. Whether the impugned assessment order and consequential proceedings are liable to be quashed on the ground of non-compliance with the prescribed modes of service of notice under the Central Goods and Services Tax Act, 2017? The petitioner contended that the impugned orders are arbitrary and sought their quashing. The respondents, represented by the Additional Government Pleader, did not appear to have made specific arguments recorded in the judgment, but the court's decision implies a challenge to the validity of the proceedings based on service of notice. The court relied on its previous order in a batch of writ petitions concerning the same issue.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.S.Muthuvenkatraman, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents.
This writ petition is filed challenging the assessment order dated 28.08.2024 for the assessment year 2019-2020 and the consequential _________ https://www.mhc.tn.gov.in/judis proceedings in GST DRC 07 in Reference No. ZD3308242595940 dated 28.08.2024. 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 28.08.2024 for the assessment year 2019-2020 and the consequential proceedings dated 28.08.2024 are set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from today. 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. _________ 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 petitions are closed.
2025 NCC : Yes/No Index : Yes/No Internet : Yes abr To 1.The State Tax Officer (Inspection Cell-II), Office of the State Tax Officer, Trichy. 2.The Appellate Deputy Commissioner (ST), Office of the Appellate Deputy Commissioner, Goods and Services Tax, Trichy & Vellore Division, 2nd Main Road, Ponnagar, Trichy-1. 3.The Deputy State Tax Officer-I, Office of the State Tax Office, Rock Fort Assessment Circle, Trichy. 4.The Deputy Commercial Tax Officer, Office of the State Tax Office, Rock Fort Assessment Circle. Trichy. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr Dated: 21.01.2025 _________ 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.