Ravisankaran vs. The Deputy Commissioner Of CGST And Central Excise
Facts
The petitioner, Ravisankaran, filed a writ petition challenging an order dated 04.09.2026 issued by the Deputy Commissioner of CGST and Central Excise, Madurai. The petitioner had previously challenged a Show Cause Notice dated 31.12.2020 in another writ petition (W.P.(MD) No.21648 of 2021), where an interim order was granted on 07.12.2021. This earlier writ petition was dismissed on 30.11.2022. However, during the pendency of the earlier writ petition, the first respondent passed an assessment order dated 06.01.2022. The petitioner submitted their reply to the Show Cause Notice on 15.06.2023, after which an impugned attachment notice was issued. The petitioner contended that these proceedings were without jurisdiction.
Held
The Court held that the assessment order dated 06.01.2022 and the impugned notice of attachment for sale of immovable properties were passed without jurisdiction. The reasoning was that the assessment order was passed during the pendency of the petitioner's earlier writ petition and without considering the petitioner's reply to the Show Cause Notice. The Court also noted that the Senior Standing Counsel for the respondents confirmed these indications. Consequently, the Court quashed the assessment order dated 06.01.2022 and the notice of attachment. The case was remitted back to the first respondent to pass a fresh order on merits and in accordance with law, after hearing the petitioner, within three months from the date of receipt of the order.
Key Issues
1. Whether the assessment order dated 06.01.2022 and the subsequent attachment notice are liable to be quashed on the grounds of lack of jurisdiction, as they were passed during the pendency of a writ petition filed by the petitioner challenging the show cause notice, and without considering the petitioner's reply. Petitioner's Arguments: The petitioner argued that the assessment order dated 06.01.2022 was passed without jurisdiction because it was issued during the pendency of their earlier writ petition (W.P.(MD) No.21648 of 2021) and before their reply to the Show Cause Notice dated 31.12.2020 was considered. The subsequent attachment notice was also challenged on this basis. Revenue's Arguments: The learned Senior Standing Counsel for the respondents confirmed the prima facie indications that the proceedings were without jurisdiction.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
__________ Page1 of 6 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29-09-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.(MD) No.21395 of 2026 CNR:{HCMD011398732026} Ravisankaran ..Petitioner(s) Vs
The Deputy Commissioner of CGST and Central Excise Madurai -II -Division, No.5, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002
The Assistant Commissioner CGST and Central Excise, No.5 V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002 ..Respondent(s) Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order issued by the first respondent in C.No. IV/16/59/ 2026 -Arrears, dated 04.09.2026 and quash the same, further direct the Respondent herein to pass final orders as regards to the show notice issued by the 2nd respondent in C.No. IV/09/126/2020-ADJN, dated 31.12.2020 after considering petitioners reply in terms of paragraph 125 of the Judgment passed by this Honble Court dated 30.11.2022 in W.P.Nos. 24996 of 2019 etc. batch within a reasonable time. For Petitioner(
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