2025 (2) TMI 925 - HC - GST

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.

Summary

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.