2025 (2) TMI 925 - HC - GST

Assessment Order Overturned: Assessee Entitled to Notice Under CGST Act; Bank Attachment Lifted; Respond Within Two Weeks.

M. Vimalraj Versus Union of India, The Commissioner of Commercial Taxes, The Joint Commissioner (ST), (Intelligence Wing), The Assistant Commissioner, The State Tax Officer (I) (Adjudication) and The Commercial Tax Officer, Tirunelveli

The Madras HC allowed a writ petition challenging an assessment order for the 2018-19 year. The court set aside the impugned order, citing the assessee's ... Challenge to assessment order - service of notice - HELD THAT:- 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 [2025 (1) TMI 1021 - MADRAS HIGH COURT], 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 03.11.2023 for the assessment year 2018-19 is set aside. This Writ Petition is allowed. The Madras High Court, in a judgment by Justice K. Kumaresh Babu, allowed a writ petition challenging an assessment order for the assessment year 2018-19. The court referred to a previous order stating that the assessee is entitled to notice as per specific sections of the Central Goods and Services Tax Act. As a result, the impugned order was set aside, and the petitioner was directed to respond to a show cause notice within two weeks. The respondent was instructed to provide a hearing and make decisions based on merits and the law. Any bank attachment was also lifted. The writ petition was allowed with no costs, and related miscellaneous petitions were closed.