High Court · 2025

W.P.No.11151 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 09.04.2025CoramThe Honourable Mr.Justice Krishnan RamasamyW.P.No.11151 of 2025 andW.M.P.No.12584 of 2025Ms. Pegasus Forwarding Services Pvt Ltd Represented by its Director Mr.R. Raghavan Son of C.R. Ravikrishnan Having Office at No. 244/138 Angappa Naicken Street Parrys Chennai – 600 001. ...Petitioner Vs1 Union of India Rep by its Secretary Ministry of Finance Government of India North Block New Delhi 110 0012 The Central Board of Indirect Taxes and Customs Rep. by its Commissioner GST Policy Wing New Delhi.3 The Government of Tamil Nadu Rep by its Principal Secretary to Government Revenue Department (Commercial Tax) Secretariat Fort St. George, Chennai 600 009.4 The Commissioner of Commercial Tax 4th Floor Ezhilagam Building Kamarajar Road Chepauk Chennai 600 005.1/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 20255 The Assistant Commissioner of Commercial Taxes (ST) Broadway Assessment Circle Chennai North Division No. 32 Integrated Commercial Taxes Office Complex Room No. 304 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003.RespondentsPrayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records pertaining to the impugned order bearing Reference No.ZD3302252357320 dated 24.02.2025 passed by the 5th Respondent and to quash the same. For Petitioner: Mr.R.Jayaprakash For Respondent : Mr.C.Harsha Raj, Special Government Pleader (T)Order Heard Mr.R.Jayaprakash learned counsel appearing for the petitioner and Mr.C.Harsha Raj, learned Special Government Pleader (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the fifth respondent dated 24.02.2025 and to quash the same. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 20253. The learned counsel appearing for the petitioner would submit that fifth respondent issued a show cause notice, to which, the petitioner filed a detailed reply dated 17.01.2025, but the fifth respondent passed the impugned order, without even affording an opportunity of hearing to the petitioner, by stating as if, no reply was filed, which per se shows non-application of mind on the part of the fifth respondent in passing the impugned order. Therefore, the learned counsel prays to set aside the same. 4. The learned Special Government Pleader for the respondents would fairly submit that since the impugned order has been passed without even hearing the petitioner, this Court may remand the matter back to the Authority for fresh consideration, in which case, the matter would be considered and orders would be passed after affording an opportunity of hearing to the petitioner and in the event, the petitioner they intends to file any additional reply, the same would also be taken into consideration before passing orders. 3/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 20255. I have given due consideration to the submission made by the learned counsel for both sides and perused the materials available on record. 6. In the present case, it is seen that fifth respondent has caused a notice dated 24.10.2024, to which, the petitioner file a reply dated 28.10.2024. However, ignoring the said reply, the fifth respondent issued a summary of show cause notice dated 26.11.2024, without issuing detailed show cause notice, but the petitioner filed reply to the said show cause notice as well on 28.11.2024. Again, the fifth respondent kept issuing reminders dated 06.12.2024 and 31.12.2024 stating that the petitioner has not filed any reply. Therefore, the petitioner filed one more reply dated 06.01.2024, Even thereafter, the fifth respondent kept persisted with further reminder dated 08.01.2025, to which, the petitioner filed a detailed reply on 17.01.2025. But the fifth respondent without even affording an opportunity of personal hearing to the petitioner passed the impugned order dated 24.02.2025, confirming the demand, by wrongly stating that ''the tax payer was issued with three reminders, in the interest of justice, requesting them for filing relevant supporting documents, however, the taxpayer neither 4/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 2025appeared for the personal hearing nor provided the required documents, instead a reply was filed on 17.01.2025 along with certain documents uploaded in Form GST DRC-06. On verification, the taxpayer's reply has been found unacceptable.''6.1 Thus, it is crystal clear, the fifth respondent has passed the impugned order on a total non-application of mind, without even granting an opportunity of personal hearing to the petitioner. Though the impugned order appears to be a detailed order, the same are nothing but mere extraction of the issues pointed in their show cause notices/reminders and without even rendering any findings on the issue, merely made a bald statement and premeditatedly confirmed the demand without taking cognizance of the reply filed by the petitioner on various dates. Therefore, this Court is inclined to set aside the impugned order. 6.2 Accordingly, the following orders/directions are passed/issued:-i) The impugned order passed by the fifth respondent dated 24.02.2025 is set aside. 5/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 2025ii) Consequently, the matter is remitted back to the fifth respondent for fresh consideration.iii) The fifth respondent is directed to consider the replies filed by the petitioner in response to the notices issued by them and after hearing the petitioner, shall decide the matter in accordance with law. iv) In the event, the petitioner intends to file any additional reply, the same may be filed by the petitioner within a period of two weeks from the date of receipt of a copy of this order, which shall also be taken into consideration by the fifth respondent before passing the final order. 7. In the result, the Writ Petition is allowed on the aforesaid terms. No costs. Consequently, connected miscellaneous petition is closed. 09.04.2025sdIndex : yes/noNeutral Citation : yes/no6/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 2025To1 Union of India Rep by its Secretary Ministry of Finance Government of India North Block New Delhi 110 0012 The Central Board of Indirect Taxes and Customs Rep. by its Commissioner GST Policy Wing New Delhi.3 The Government of Tamil Nadu Rep by its Principal Secretary to Government Revenue Department (Commercial Tax) Secretariat Fort St. George, Chennai 600 009.4 The Commissioner of Commercial Tax 4th Floor Ezhilagam Building Kamarajar Road Chepauk Chennai 600 005.5 The Assistant Commissioner of Commercial Taxes (ST) Broadway Assessment Circle Chennai North Division No. 32 Integrated Commercial Taxes Office Complex Room No. 304 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai – 600 003.7/8 https://www.mhc.tn.gov.in/judis W.P.No.11151 of 2025Krishnan Ramasamy,JsdW.P.No.11151 of 2025 09.04.20258/8