High Court · 2025

W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 26.03.2025CoramThe Hon'ble Mr.Justice Krishnan RamasamyW.P.Nos.10995, 10997, 11002, 11011 and 11014 of 2025andW.M.P.Nos.12396, 12397,12401,12402,12403, 12404,12414,12416,12417 and 12418 of 2025 Jagathesbabu ... Petitioner in all W.P.'s..Vs..State Tax Officer (Intelligence),Inspection-IV,Office of the Joint Commissioner (ST) (Intelligence)Commercial Tax Office Complex,No.4, Bharthiar Salai, Fort Round Road,Vellore-632001. ... Respondents in all W.P.'sPrayer : These Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the Respondent in issuing the impugned order in GSTIN No.33AGBPJ6864C1ZO/2017-18, GSTIN No.33AGBPJ6864C1ZO/2018-19, GSTIN No.33AGBPJ6864C1ZO/2019-20, GSTIN No.33AGBPJ6864C1ZO/2021-22 and GSTIN No.33AGBPJ6864C1ZO/2022-23 1/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 dated 04.12.2023 for the Financial years 2017-18, 2018-19, 2019-20, 2021-2022 and 2022-23 to quash the same as arbitrary, illegal and devoid of merit and further direct the respondent to grant an opportunity to file a response before the Respondent. For Petitioner : Mr.Durga Bhatt(in all W.P.'s)For Respondent : Mr.C.Harsha Raj(in all W.P.'s) Special Government Pleader (Taxes) *** C O M M ON O R D E RSince the issue involved in all these writ petitions are one and the same, they are taken up together and disposed of by a common order.2. The challenge in these writ petitions is to the orders dated 04.12.2023 passed by the respondent and to quash the same.3. Mr.C.Harsha Raj, learned Special Government Pleader (Taxes), takes notice on behalf of the respondent.4. By consent of the parties, the main Writ Petitions are taken up for disposal at the time of admission stage itself.5. The learned counsel for the petitioner submits that though the show 2/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 cause notices followed by reminders were issued to the petitioner proposing the demand for the Assessment years 2017-18, 2018-19, 2019-20, 2021-2022 and 2022-23, due to ill health the petitioner could not submit its reply and even appear for personal hearing and also unable to instruct his accountant to file reply to the show cause notices. Subsequently, the respondent passed the impugned assessment orders dated 04.12.2023, demanding tax along with interest and penalty for the aforesaid Assessment Years. 6. Further, he would submit that impugned assessment orders came to be passed without affording an opportunity of personal hearing to the Petitioner and therefore the same is passed in violation of principles of natural justice. Hence he prays to set aside the impugned order. 7. The learned Special Government Pleader (Taxes) appearing for the Respondent submitted that though the Show Cause Notice as well as the reminder notices were issued to the Petitioner, the petitioner neither failed to submit its reply nor appeared for personal hearing and hence impugned assessment order came to be passed.3/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 8. In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 25% of the disputed tax liability made by the respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Special Government Pleader (Taxes) appearing for the Respondent has no serious objection.9. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) for the Respondent and also perused the materials available on record. 10. In the present case, due to the ill health of the petitioner, the petitioner could not file its reply to the show cause notice and could not appear for personal hearing. Under such circumstances, impugned orders came to be passed. 11. It is settled law that violation of principles of natural justice is a failure of due process. If any order is passed against the petitioner with demand, that order has to be passed after giving an opportunity of personal hearing to the 4/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 petitioner otherwise, it will amount to depriving the interest of the petitioner and the same amounts to violation of principles of natural justice.12. In the case on hand, the impugned orders came to be passed without hearing the petitioner. Hence, this Court is of the view that the impugned orders passed is in violation of principles of natural justice and it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned assessment orders dated 04.12.2023 passed by the Respondent. Accordingly, this Court passes the following order:-(i) The impugned orders dated 04.12.2023 are set aside and the matter is remanded to the Respondent for fresh consideration on condition that as volunteered by the Petitioner, they shall pay 25% of disputed tax to the Respondent within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount.5/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 (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.12. Accordingly, these writ petitions are disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 26.03.2025(1/2)Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NoarrTo6/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 State Tax Officer (Intelligence),Inspection-IV,Office of the Joint Commissioner (ST) (Intelligence)Commercial Tax Office Complex,No.4, Bharthiar Salai, Fort Round Road,Vellore-632001.Krishnan Ramasamy,J., arr7/8 https://www.mhc.tn.gov.in/judis W.P.Nos. 10995, 10997, 11002, 11011 and 11014 of 2025 W.P.Nos.10995, 10997, 11002, 11011 and 11014 of 202526.03.20258/8