W.P.(MD)Nos.28895 and 28896 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.01.2025 CORAM THE HONOURABLE MR.JUSTICE K.KUMARESH BABU W.P.(MD)Nos.28895 and 28896 of 2024 and W.M.P.(MD)Nos.24477, 24478, 24493 and 24494 of 2024 W.P.(MD)No.28895 of 2024: Sri Balaji Timber Mart, Represented by its Proprietor, S.Murugan ...Petitioner Vs The State Tax Officer, Sengottai Circle, Sengottai, Tenkasi District. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned order issued by the respondent vide GSTIN: 33AFKPM3459A1ZP/2018-19 dated 03.10.2023 and quash the same as illegal and unconsitutional. W.P.(MD)No.28896 of 2024: Sri Balaji Timber Mart, Represented by its Proprietor, S.Murugan ...Petitioner Vs 1/4 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.28895 and 28896 of 2024 The State Tax Officer, Sengottai Circle, Sengottai, Tenkasi District. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the impugned order issued by the respondent vide GSTIN: 33AFKPM3459A1ZP/2019-20 dated 03.10.2023 and quash the same as illegal and unconsitutional. (In Both Writ Petitions): For Petitioner : Mr.C.Gangai Amaran For Respondent : Mr.J.K.Jeyaseelan Government Advocate O R D E R Heard Mr.C.Gangai Amaran, learned counsel for the petitioner and Mr.J.K.Jeyaseelan, learned Government Advocate for the respondent. 2. The Writ Petitions are filed challenging the assessment order dated 03.10.2023 for the assessment years 2018-2019 and 2019-2020. 3. In view of this 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, 2/4 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.28895 and 28896 of 2024 which held that the petitioner is entitled to service of notice in the modes described under clauses a, b, and c of Section 169 of the CGST Act, and since the said order applies to the present case, the impugned assessment orders dated 03.10.2023 for the assessment years 2018-2019 and 2019-2020, 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 back attachments, if any, made shall also stand raised. 4. In fine, the Writ Petitions are allowed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 06.01.2025 NCC:yes/no Index:yes/no Internet:yes/no Nsr Note: Issue Order Copy on 07.01.2025. 3/4 https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.28895 and 28896 of 2024 To: The State Tax Officer, Sengottai Circle, Sengottai, Tenkasi District. K.KUMARESH BABU , J. Nsr W.P.(MD)Nos.28895 and 28896 of 2024 06.01.2025 4/4 https://www.mhc.tn.gov.in/judis