V.K.Rahul Rajan vs. The Commissioner Of Commercial Taxes
Original PDF →Facts
The petitioner, V.K. Rahul Rajan, filed a writ petition challenging an assessment order dated 14.08.2024, passed by the State Tax Officer (2nd respondent) for the assessment year 2019-2020. The petitioner sought to quash this order. The respondents are the Commissioner of Commercial Taxes and the State Tax Officer. The procedural history indicates that the petitioner received an order from the 2nd respondent, which is now under challenge. The amount in dispute is not explicitly stated in the provided text.
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. Following its own prior decision in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025), the Court found that the present case was covered by that precedent. Consequently, the impugned assessment order dated 14.08.2024 for the assessment year 2019-2020 was set aside. The Court directed the petitioner to submit a reply to the show cause notice within two weeks. Thereafter, the second respondent (State Tax Officer) is to provide an opportunity of hearing to the petitioner as envisaged by law and pass orders on merits. Any bank attachment made in relation to this matter was also ordered to be raised.
Key Issues
1. Whether the assessment order dated 14.08.2024, passed by the State Tax Officer for the assessment year 2019-2020, is valid, considering the mode of service of notice under the Central Goods and Services Tax Act, 2017? (Question of law, turning on Section 169(1) of the CGST Act, 2017). Petitioner's contention: The petitioner argued that the assessment order was invalid due to improper service of notice. The judgment references a previous order by the same High Court in a batch of writ petitions (W.P.(MD) No.26481 of 2024 etc., dated 06.01.2025) which dealt with the entitlement of assessees to service of notice in specific modes under Section 169(1) of the CGST Act, 2017. Revenue's contention: The judgment does not record any specific arguments made by the respondents (Revenue).
Sections Cited
Section 169(1)
AI-generated summary — verify with the full judgment below
Before: and
Heard Mr.R.Rooban 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 14.08.2024 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 14.08.2024 for the assessment year 2019-2020 is set aside. The petitioner shall submit his reply to the show cause notice within a period of two weeks from today. Thereafter, the second respondent shall provide an opportunity of hearing _________ https://www.mhc.tn.gov.in/judis 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 Note: Issue order copy by 22.01.2025 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. 2.The State Tax Officer, Vedasandur Assessment Circle, Commercial Taxes Offices Building, Sub-Collector Office Road, Dindigul-624 001. _________ https://www.mhc.tn.gov.in/judis K.KUMARESH BABU, J. abr Dated: 20.01.2025 _________ 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.