BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.09.2021 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR W.P.(MD)Nos.16344 to 16346 of 2021 and W.M.P(MD)Nos.13194, 13197, 13200, 13201, 13203 and 13204 of 2021 Tvl. Sri Kulasai Arasi & Co., Rep. by its Proprietor, A.Balaneelamegam Kokiladevi ...Petitioner in all cases -Vs-

The State Tax Officer, Central Intelligence Wing-II, Office of Joint Commissioner (ST) (intelligence), Madurai Division, Madurai. ... Respondent in all cases Common Prayer: Writ Petitions filed under Article 226 of Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for entire records relating to the impugned order for the financial assessment years 2018-19, 2019-20 and 2020-21 respectively, in GSTIN: 33DNEPK3014C1ZQ, dated 30.06.2021, issued by the respondent is liable to be quashed as illegal and consequentially direct the respondent herein to conduct proper enquiry after affording sufficient opportunity to the writ petitioner and pass appropriate orders.

In all cases:

For Petitioner : Mr.VR.Shanmuganathan For Respondent : Mr.R.Sureshkumar Government Advocate

COMMON ORDER

Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for entire records relating to the impugned order for the assessment years 2018-19, 2019-20 and 2020-21 respectively, in GSTIN: 33DNEPK3014C1ZQ, dated 30.06.2021, issued by the respondent and quash the same and consequentially direct the respondent herein to conduct proper enquiry after affording sufficient opportunity to the writ petitioner.

2.Since the issue raised by the petitioner relates to the assessment made through the impugned orders for three assessment years 2018-19, 2019-20 and 2020-21 against the same Assessee/petitioner, with the consent of the learned counsel appearing for both sides, all these writ petitions are heard together and are disposed of by this common order.

3.The petitioner is doing a dealership business of 'M' Sand, Gravel, Jally, etc., in the name and style of M/s.Sri Kulasai Arasi & Co., at Kadaladi, Ramanathapuram District. The petitioner has registered as a proprietary concern under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017, [hereinafter referred to as “Act”] and its assessment number is GSTIN:33DNEPK3014C1ZQ.

4.The petitioner claimed that it has filed the return properly without any fault, however, on 21.12.2020, all of a sudden, the Joint Commissioner (ST) (Intelligence), Madurai, vide, proceedings, dated 21.12.2020, since have authorised the State Tax Officer(Central Intelligence Wing II), Madurai, that is, the respondent herein to inspect the premises of the petitioner, such an inspection had been conducted on the said day, that is, on 21.12.2020, pursuant to which, a show cause notice was issued by the respondent to the petitioner on 07.01.2021 in respect of the aforesaid three assessment years.

5.Thereafter, on 07.01.2021, 25.02.2021 and 08.03.2021, the petitioner sent representations to the respondents seeks for further time to respond to the show cause notice, because of the reason that due to COVID-19, proprietars of the petitioner concern as well as some of the family members got affected of COVID-19, and therefore, on that ground, they sought for some time.

6.Subsequently, on 29.04.2021, a further notice was issued by the respondent, whereby, a personal hearing date was given, that is, on 07.05.2021 at 11.30 a.m., and the petitioner was directed to appear with the other supportive documents, otherwise, orders would be passed based on the available records.

7.In response to the said notice, the petitioner claimed that, on behalf of the petitioner, on 07.05.2021, his representative appeared, and made a request in writing that because of COVID-19, one of the family members expired, and the auditor of the petitioner firm also, due to COVID-19, was not in a position to respond to the petitioner to collect the books of accounts for the presentation before the respondent, and therefore, for