Madras High Court
M/S.Sri Ranga Blue Metals vs The Deputy State Tax Officer – 2 on 9 August, 2024
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.20785 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 09.08.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.No.20785 of 2024 &
W.M.P.Nos.22736 & 22737 of 2024
M/s.Sri Ranga Blue Metals,
Rep. by its Proprietor
Sri.N.Santhamoorthy,
D.No.138/2, Seelepalli Village,
Kodipalli Post,
Krishnagiri - 635 115. ... Petitioner
Vs.
The Deputy State Tax Officer – 2,
Krishnagiri-1 Circle,
Krishnagiri. ... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari, to call for the records of the respondent
in his proceeding in GSTIN: 33AUKPS8211K2ZA/2018-19 and quash the
Proceeding dated 11.07.2024.
For Petitioner : Mr.B.Raveendran
For Respondent : Mrs.K.Vasanthamala
Government Advocate (Taxes)
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.20785 of 2024
ORDER
This Writ Petition has been filed by the petitioner to quash the
impugned order dated 11.07.2024 passed by the respondent.
2. Mrs.K.Vasanthamala, learned Government Advocate (Taxes)
takes notice on behalf of the respondent.
3. By consent of the parties, the main Writ Petition is taken up for
disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in a
similar set of facts, this Court has already passed the following order in
W.P.No.16624 of 2024 dated 09.07.2024.
“5. The Division Bench of this Court issued the following
directions at paragraph 9 of the judgment:
“9. In these circumstances, we deem it fit and
appropriate to issue the following directions:
(i) In the cases, where the challenge is made to the
show cause notices, the writ petitioners shall submit their
objections / representations within a period of four weeks from
the date of receipt of a copy of this order.
(ii) Upon receipt of the objections / representations from
the writ petitioners, the authority concerned shall proceed with
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the adjudication, on merits and in accordance with law, after
affording reasonable opportunity of being heard to the
petitioners. However, the orders of adjudication shall be kept
in abeyance until the Nine Judge Constitution Bench decides
the issue as to the nature of royalty.
(iii) It is made clear that there shall be no recovery of
GST on royalty until the Nine Judge Constitution Bench takes a
decision.
(iv) Needless to state that on the matters being decided,
the writ petitioners if still aggrieved, shall redress their
grievance(s), if any, before the appropriate forum, including by
filing appeal(s).
(v) Insofar as the challenge to the notification as well as
the circular, it is open to the writ petitioners to act upon, after
the outcome of the case pending before the Nine Judge
Constitution Bench.
(vi) It is also made clear that all the contentions are left
open for the writ petitioners to raise in appropriate
proceedings, after the outcome of the decision of the Nine
Judge Constitution Bench.“
6. In view of the said judgment, this petition is liable to
be disposed of on the same terms. Consequently, in this case,
the petitioner is permitted to submit his reply to the intimation
within a maximum period of four weeks from the date of
receipt of a copy of this order.”
https://www.mhc.tn.gov.in/judis
Therefore, the learned counsel for the petitioner requested this Court that
the same order may be passed in this petition.
5. The Division Bench of this Court issued the following directions
at paragraph 9 of the judgment:-
“9. In these circumstances, we deem it fit and appropriate to issue the
following directions:
(i) In the cases, where the challenge is made to the show cause
notices, the writ petitioners shall submit their objections / representations
within a period of four weeks from the date of receipt of a copy of this order.
(ii) Upon receipt of the objections / representations from the writ
petitioners, the authority concerned shall proceed with the adjudication, on
merits and in accordance with law, after affording reasonable opportunity of
being heard to the petitioners. However, the orders of adjudication shall be
kept in abeyance until the Nine Judge Constitution Bench decides the issue
as to the nature of royalty.
(iii) It is made clear that there shall be no recovery of GST on royalty
until the Nine Judge Constitution Bench takes a decision.
(iv) Needless to state that on the matters being decided, the writ
petitioners if still aggrieved, shall redress their grievance(s), if any, before
the appropriate forum, including by filing appeal(s).
https://www.mhc.tn.gov.in/judis
(v) Insofar as the challenge to the notification as well as the circular,
it is open to the writ petitioners to act upon, after the outcome of the case
pending before the Nine Judge Constitution Bench.
(vi) It is also made clear that all the contentions are left open for the
writ petitioners to raise in appropriate proceedings, after the outcome of the
decision of the Nine Judge Constitution Bench.”
6. In view of the said judgment, this petition is liable to be
disposed of on the same terms. Consequently, in this case, the petitioner is
permitted to submit his reply to the intimation within a maximum period of
four weeks from the date of receipt of a copy of this order.
7. Accordingly, the Writ Petition is disposed of. There is no order
as to costs. Consequently, the connected Miscellaneous Petitions are closed.
09.08.2024
Speaking/Non-speaking order
Index : Yes / No
Neutral Citation : Yes / No
sri
To
The Deputy State Tax Officer – 2,
Krishnagiri-1 Circle,
Krishnagiri.
https://www.mhc.tn.gov.in/judis
KRISHNAN RAMASAMY.J.,
sri
W.P.No.20785 of 2024 &
W.M.P.Nos.22736 & 22737 of 2024
09.08.2024
https://www.mhc.tn.gov.in/judis
