Petition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorarified mandamus calling for the records pertaining to the Proceedings dated 09.01.2025 and subsequent Order dated 13.01.2025 bearing Reference No ZD330125114987D passed by the 3rd Respondent and quash the same and further direct the Respondents to re-do the assessment afresh after providing an opportunity to personal hearing as per the provisions of the GST Act.

For Petitioner: Mr.Prajoy J

For Respondents: Mr.L.Gokulraj,

Govt. Counsel (Tax) for R1 to R3

ORDER

1. An order dated 13.01.2025 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 to 3.

3. On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file any written objection or attend the personal hearing. In view of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants reconsideration subject to putting the petitioner on terms.

4. Learned counsel for the petitioner submits that more than 25% of the tax dues were recovered. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand under the impugned order, if not recovered earlier, as a condition for remand. He has also made an endorsement to that effect on the bundle.

5. Subject to the remittance of 25% of the disputed tax demand, as agreed to, after verifying and giving credit to the amount, if any, recovered earlier, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of the petitioner complying with the conditional order. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner in the second respondent bank shall stand raised.

6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.

05.06.2026

Index: Yes/No

Neutral Citation: Yes/No

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