2025 (3) TMI 884 - HC - GST

Challenge to assessment order - HELD THAT - In view of the order passed by this Court in a batch of writ petitions in MR. SAHULHAMEED VERSUS THE COMMERCIAL TAX OFFICER TUTICORIN-II THIRUNELVELI TAMILNADU 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 28.08.2024 for the assessment year 2019-2020 and the consequential proceedings dated 28.08.2024 are set aside. The petitioner shall submit its 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. Petition allowed.

Summary

**Summary of the Judgement:****Court:** Madras High Court **Judge:** The Honourable Mrs. Justice K. Kumaresh Babu **Parties:** - **Appellant:** Represented by Mrs. S. Muthuvenkatraman - **Respondent:** Represented by Mrs. R. Suresh Kumar, Additional Government Pleader **Order Details:**1. **Writ Petition:** The petitioner challenged the assessment order dated 28.08.2024 for the assessment year 2019-2020 and related proceedings in GST DRC 07.2. **Court's Decision:** The court referenced a prior order from a batch of writ petitions (W.P.(MD) No.26481 of 2024) dated 06.01.2025, which held that the assessee is entitled to service of notice as per Section 169(1) clauses (a), (b), and (c) of the Central Goods and Services Tax Act, 2017. This precedent applies to the current case.3. **Outcome:** The impugned assessment order and consequential proceedings dated 28.08.2024 were set aside. The petitioner is directed to submit a reply to the show cause notice within two weeks. The respondent must then provide a hearing opportunity and pass orders on merits and in accordance with the law. Any bank attachment in place shall be lifted.4. **Final Order:** The writ petition is allowed with no order as to costs, and connected miscellaneous petitions are closed.