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M. VIMALRAJ vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

K.KUMARESH BABU
Pet. Counsel
F. X. Eugene
K. Ganesamoorthi
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

M. VIMALRAJ
Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 30, 2025
Order No.

W. P. (MD) No. 2649 of 2025 and W. M. P. (MD) Nos. 1868 to 1870 of 2025

Citation

2025(1) TAXREPLY 12488
Original Order
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ORDER

ORDER Heard Mr. F. X. Eugene, learned counsel for the petitioner and Mr. R. Suresh Kumar, learned Additional Government Pleader for the respondents. 2. This writ petition is filed challenging the assessment order dated 03.11.2023 for the assessment year 2018-19. 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 03.11.2023 for the assessment year 2018-19 is set aside. The petitioner shall submit its reply to the show cause notice within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall provide an opportunity of hearing to the petitioner, as envisaged, and pass order....

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