Tvl P S P Sivaa Steels vs. The State Tax Officer
Original PDF →Facts
The petitioner, Tvl.P.S.P.Sivaa Steels, represented by its Proprietor, filed a writ petition challenging an assessment order dated 09.08.2024 passed by the respondent, the State Tax Officer, for the tax period 2019-20. The petitioner sought to quash the said order and direct the respondent to redo the assessment proceedings. The procedural history indicates that the petitioner received an assessment order which they are challenging.
Held
The Court held that the impugned assessment order dated 09.08.2024 for the assessment year 2019-2020 was liable to be 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), which established that assessees are 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 principle laid down in the earlier order was applicable to the present case, the assessment order was deemed invalid. The Court directed the petitioner to submit its reply to the show cause notice within two weeks. Subsequently, the respondent was ordered to provide an opportunity of hearing to the petitioner and pass fresh orders on merits and in accordance with law. Any bank attachment made in relation to the impugned order was also to be raised.
Key Issues
1. Whether the assessment order dated 09.08.2024 for the year 2019-20 is illegal and devoid of merits, requiring it to be quashed and the assessment proceedings to be redone? The petitioner argued that the assessment order was illegal and without merit, necessitating its quashing and a fresh assessment. The respondent, the State Tax Officer, did not record any specific arguments in the judgment, but the court's decision implies a challenge to the validity of the assessment order based on procedural grounds. The court referred to a previous order in a batch of writ petitions concerning the proper modes of service of notice under Section 169(1) of the Central Goods and Services Tax Act, 2017.
Sections Cited
Section 169(1)
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Before: and
Heard Mr.Raja.Karthikeyan, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent.
This writ petition is filed challenging the assessment order dated 09.08.2024 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 09.08.2024 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 today. _________ https://www.mhc.tn.gov.in/judis 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 State Tax Officer, O/o Assistant Commissioner (ST), Madurai Rural (South) Assessment Circle, Madurai-625 020. _________ 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.