Tvl.R.H.171 Makkal Thilagam Weavers Co-Operative Society Limited vs. The Assistant Commissioner (St) (Fac)
Original PDF →Facts
The petitioner, Tvl.R.H.171, Makkal Thilagam Weavers Co-operative Society Limited, filed a writ petition challenging an assessment order dated July 26, 2024, passed by the Assistant Commissioner (ST) (FAC), Aruppukottai Assessment Circle, for the assessment year 2019-2020. The petitioner sought to quash this order and direct the respondent to redo the assessment proceedings. The impugned order was passed by the respondent authority.
Held
The Court held that the impugned assessment order dated 26.07.2024 for the assessment year 2019-2020 is set aside. This decision was based on the Court's prior order in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., 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. The Court found that this precedent applied to the present case. Consequently, the petitioner was directed to submit its reply to the show cause notice within two weeks from the date of the order. Thereafter, the respondent was mandated 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. The Court expressly left no issue undecided.
Key Issues
1. Whether the assessment order dated 26.07.2024 for the assessment year 2019-2020 is liable to be quashed on the grounds of procedural irregularity in service of notice, as per Section 169(1) of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the assessment order was illegal and devoid of merits, implying a challenge to the procedural fairness, specifically concerning the service of notice. The petitioner relied on the principles laid down in a batch of writ petitions decided by this Court in W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025. Respondent's Contention: The judgment does not record any specific arguments made by the respondent. However, the respondent was represented by the Additional Government Pleader.
Sections Cited
Section 169(1)
AI-generated summary — verify with the full judgment below
Before: and
Heard Mr.Raja.Karthikeyan, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader appearing on behalf of the respondent.
This writ petition is filed challenging the assessment order dated 26.07.2024 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 26.07.2024 for the assessment year 2019-2020 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 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.
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 Assistant Commissioner (ST) (FAC), Aruppukottai Assessment Circle, Virudhunagar District. _________ 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.