High Court · 2025

WP No. 12455 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 07-04-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 12455 of 2025ANDWMP NO. 14044 OF 2025,WMP NO. 14046 OF 2025M/s.TEXNET Trading Impex Pvt LtdRep by its Director. Aslam Mohamed Azeez, No.15 South Madha Church Street Royapuram Chennai-013.Petitioner(s)VsThe Assistant Commissioner (ST)(FAC)Royapuram Assessment Circle, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03.Respondent(s)PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records relating to the Order in GSTIN.33AAECTO256A1ZO/2017-18 dated 23-09-2024 passed by the respondent and to quash the same as unsustainable in law as the same has been passed on the date fixed for personal hearing, without considering the reply https://www.mhc.tn.gov.in/judis WP No. 12455 of 2025filed by the petitioner and without proper reasons for confirming the proposal.For Petitioner(s):Mr.M.A.MudimannanFor Respondent(s):Ms.Amirta Poonkodi Dinakaran, Government Advocate (t)ORDER This Writ Petition has been filed by the petitioner seeking to call for the records relating to the Order in GSTIN.33AAECTO256A1ZO/2017-18 dated 23-09-2024 passed by the respondent and to quash the same as unsustainable in law as the same has been passed on the date fixed for personal hearing, without considering the reply filed by the petitioner and without proper reasons for confirming the proposal.2.Ms.Amirta Poonkodi Dinakaran, 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. https://www.mhc.tn.gov.in/judis WP No. 12455 of 20254.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 23.09.2023 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 23.09.2024 was also uploaded in the view additional notices column, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand 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 Government Advocate appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner in respect of the impugned assessment period, if the Court feels it https://www.mhc.tn.gov.in/judis WP No. 12455 of 2025appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.6.Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondent 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. It appears that two reminders were 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 reminders and when the statute provide alternative mode for sending notices, it is a bounden duty of the respondent to https://www.mhc.tn.gov.in/judis WP No. 12455 of 2025choose an other effective mode of service instead of uploading the notices and the reminders on the common portal again and again. When such exercise is being carried out, the petitioner would have not come with the plea before this 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 23.09.2024 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 disputed tax amount in https://www.mhc.tn.gov.in/judis WP No. 12455 of 2025respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt 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. (iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the Bank account of the petitioner cannot survive any longer and hence, it is lifted. The respondent is directed to instruct the Bank to unfreeze the Bank account of the petitioner immediately upon the production of the receipt of 25% deposit made by the petitioner as directed by this Court. https://www.mhc.tn.gov.in/judis WP No. 12455 of 202510.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.07-04-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/NorstToThe Assistant Commissioner (ST)(FAC)Royapuram Assessment Circle, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03. https://www.mhc.tn.gov.in/judis WP No. 12455 of 2025KRISHNAN RAMASAMY J.rstWP No. 12455 of 2025AND WMP NO. 14044 OF 2025,WMP NO. 14046 OF 202507-04-2025