High Court · 2025

W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 11.03.2025CORAMTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMYW.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025Tvl. Sri Venkateswara Furniture,Rep. by its Proprietor Selvam,No.36/60, Thaiyagappa Street, Washermanpet,Korukkupet, Chennai – 600 021... PetitionerVs.The Assistant Commissioner (ST),Washermenpet Assessment Circle,Integrated Commercial Taxes Office Complex,Room No.206, No.1275/3, Bridge Road,Vepery, Chennai – 600 003... RespondentPrayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari, calling for the records of the respondent in order dated 16.04.2024 in GSTIN 33ASLPS8198Q1ZG/2018-19 and quash the same as illegal and arbitrary.For Petitioner : Ms.R.Darshita for Mr.C.RekhakumariFor Respondent: Mr.C.Harsha Raj Special Government Pleader (Taxes)1/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025 ORDER This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in order dated 16.04.2024 in GSTIN 33ASLPS8198Q1ZG/2018-19 and quash the same as illegal and arbitrary.2.Mr.C.Harsha Raj, learned Special Government Pleader (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.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 26.12.2023 was uploaded in the GST Portal tab in view additional notices column and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 16.04.2024 was also uploaded in the view additional notices column, which is violation of principle of natural justice. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025He would further submit that subsequent to the passing of the impugned order, the respondent had debited some amount from petitioner's credit ledger and therefore, the petitioner is ready and willing to pay 25% of the remaining disputed tax demand after deducting the amount debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period and prayed to set aside the impugned order directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case. 5.Learned Special Government Pleader appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the petitioner deposits 25% of the remaining disputed tax demand after deducting the amount, which were debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.3/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 20256.Heard the learned counsel appearing for the petitioner as well as the learned Special Government Pleader and perused the materials available on record.7.Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was issued through the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. Further, the respondent has also debited some amount from the petitioner's credit ledger subsequent to the passing of the impugned order. It appears that reminder was also sent to the petitioner through the GST portal. When such being the case, this Court feels that when the respondent did not receive any reply/response from the petitioner for the show causes notice and the reminder and when the statute provide alternative mode for sending notices, it is a bounden duty of the respondent to choose an other effective mode of service instead of uploading the notices and the reminders on the common portal again and again. When 4/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025such exercise is being carried out, the petitioner would have not come with the plea before his Court that they have not received any notices. 8.Thus, in such circumstances, this Court is of the view that the impugned order came to be passed without affording opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law.9.For the reasons stated above, this Court is inclined to set aside the impugned order dated 16.04.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The order impugned herein is set aside on condition that the petitioner deposits 25% of the remaining disputed tax amount after deducting the amount debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of 5/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025receipt of a copy of this order.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 10.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 11.03.2025rstIndex: Yes/No Internet: Yes/NoSpeaking/Non-Speaking Order6/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025To:The Assistant Commissioner (ST),Washermenpet Assessment Circle,Integrated Commercial Taxes Office Complex,Room No.206, No.1275/3, Bridge Road,Vepery, Chennai – 600 003.7/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025KRISHNAN RAMASAMY, J.rstW.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 202511.03.20258/8

W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 11.03.2025CORAMTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMYW.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025Tvl. Sri Venkateswara Furniture,Rep. by its Proprietor Selvam,No.36/60, Thaiyagappa Street, Washermanpet,Korukkupet, Chennai – 600 021... PetitionerVs.The Assistant Commissioner (ST),Washermenpet Assessment Circle,Integrated Commercial Taxes Office Complex,Room No.206, No.1275/3, Bridge Road,Vepery, Chennai – 600 003... RespondentPrayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari, calling for the records of the respondent in order dated 16.04.2024 in GSTIN 33ASLPS8198Q1ZG/2018-19 and quash the same as illegal and arbitrary.For Petitioner : Ms.R.Darshita for Mr.C.RekhakumariFor Respondent: Mr.C.Harsha Raj Special Government Pleader (Taxes)1/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025 ORDER This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in order dated 16.04.2024 in GSTIN 33ASLPS8198Q1ZG/2018-19 and quash the same as illegal and arbitrary.2.Mr.C.Harsha Raj, learned Special Government Pleader (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.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 26.12.2023 was uploaded in the GST Portal tab in view additional notices column and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 16.04.2024 was also uploaded in the view additional notices column, which is violation of principle of natural justice. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025He would further submit that subsequent to the passing of the impugned order, the respondent had debited some amount from petitioner's credit ledger and therefore, the petitioner is ready and willing to pay 25% of the remaining disputed tax demand after deducting the amount debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period and prayed to set aside the impugned order directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case. 5.Learned Special Government Pleader appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the petitioner deposits 25% of the remaining disputed tax demand after deducting the amount, which were debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.3/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 20256.Heard the learned counsel appearing for the petitioner as well as the learned Special Government Pleader and perused the materials available on record.7.Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was issued through the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. Further, the respondent has also debited some amount from the petitioner's credit ledger subsequent to the passing of the impugned order. It appears that reminder was also sent to the petitioner through the GST portal. When such being the case, this Court feels that when the respondent did not receive any reply/response from the petitioner for the show causes notice and the reminder and when the statute provide alternative mode for sending notices, it is a bounden duty of the respondent to choose an other effective mode of service instead of uploading the notices and the reminders on the common portal again and again. When 4/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025such exercise is being carried out, the petitioner would have not come with the plea before his Court that they have not received any notices. 8.Thus, in such circumstances, this Court is of the view that the impugned order came to be passed without affording opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law.9.For the reasons stated above, this Court is inclined to set aside the impugned order dated 16.04.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The order impugned herein is set aside on condition that the petitioner deposits 25% of the remaining disputed tax amount after deducting the amount debited by the respondent from the petitioner's credit ledger, in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of 5/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025receipt of a copy of this order.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice by fixing the date of personal hearing to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. 10.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 11.03.2025rstIndex: Yes/No Internet: Yes/NoSpeaking/Non-Speaking Order6/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025To:The Assistant Commissioner (ST),Washermenpet Assessment Circle,Integrated Commercial Taxes Office Complex,Room No.206, No.1275/3, Bridge Road,Vepery, Chennai – 600 003.7/8 https://www.mhc.tn.gov.in/judis W.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 2025KRISHNAN RAMASAMY, J.rstW.P.No.8078 of 2025and W.M.P.Nos.9032 & 9033 of 202511.03.20258/8