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2025 Supreme(Online)(Mad) 22835

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mrs N. Mala, J
Tvl. Sri Mathuru Eswarar Traders – Appellant
Versus
The Deputy State Tax Officer - I – Respondent


Advocates:
For the Appellants/Petitioners: V. Parthiban, T. Yazhlini, P. Hemanthraj, S. Kumaraganeshan
For the Respondent: V.Prasanth Kumar, GA

Table of Content
1. petitioner filed writ against tax assessment. (Para 2 , 3 , 4)
2. petitioner agrees to deposit part of disputed tax. (Para 5)
3. assessment order lacks effective notice and hearing. (Para 6 , 7)
4. court remands for fresh consideration with directives. (Para 8 , 9)

ORDER

This writ petition has been filed in the nature of a Certiorarified Mandamus, seeking to call for the impugned assessment order on the file of the 1st respondent vide GSTIN 33AXTPR3473R2Z7/2023-2024 dated 30.12.2024 for the assessment year 2023-2024 and quash the same as illegal and devoid of merits and direct the respondents to redo the assessment proceedings by providing an opportunity of personal hearing for the year 2023-2024 and further direct the 3rd respondent to defreeze the bank account (A/C No. 7192870315)

INDIAN BANK.

2.The petitioner is a Commission Agency, doing cotton ginning business and it is a registered Taxpayer under the GST Law with GSTIN No.33ASYPR3473R2Z7. The petitioner is regularly complying with the GST regulations and filing monthly returns. While so, the petitioner was served with a show cause notice dated 16.09.2024 alleging that input tax credit has been availed from non-ex

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