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SIGNET INDUSTRIES LIMITED vs. THE STATE TAX OFFICER ARISIPALAYAM CIRCLE & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
N.l. Rajah
S. Ramamurthy
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

SIGNET INDUSTRIES LIMITED
Respondent THE STATE TAX OFFICER ARISIPALAYAM CIRCLE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 3, 2024
Order No.

WP. No. 19594 of 2024 And W. M. P. Nos. 21461 and 21462 of 2024

Citation

2024(10) TAXREPLY 11624
Original Order
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ORDER

ORDER The present Writ Petition has been filed for issuance of a Writ of Certiorari, to call for the records of the impugned order dated 26.04.2024 with the reference No.ZD330424209630U issued by the respondent and quash the same. 2. The learned senior counsel for the petitioner would submit that a notice in Form DRC-01 was issued by the respondent on 28.12.2023. The petitioner filed reply to the said notice on 20.02.2024. Without affording an opportunity of personal hearing to the petitioner, the assessment order came to be passed on 26.04.2024. If the respondent is intended to take any action and pass the assessment order against the petitioner, it is mandatory to issue notice of personal hearing under Section 75(4) of the GST Act. Therefore, he submitted that the impugned order is in violation of Section 75(4) of the GST Act. Further, an attachment order was passed subsequent to the impugned assessment order by virtue of notice dated 30.09.2024 and the petitioner's ba....

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