High Court · 2025

WP No. 13219 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 15-04-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 13219 of 2025ANDWMP NO. 14773 OF 2025,WMP NO. 14776 OF 2025Bright Engineers and Contractors,Represented by its Proprietor Mr.S.Selvaraj,No.4, 4th Street, Devikurumariamman Nagar, Mettukkuppam, Nerkundram, Chennai 600107.Petitioner(s)VsThe Assistant Commissioner(ST),J.J.Assessment Circle,Room No 333, 3rd Floor, Nandanam, Chennai 600 035.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 impugned proceedings of the respondent in GSTIN 33AWBPS6507P1Z3/2018-2019 dated 26.04.2024 and https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025the connected order dated 26.04.2024 passed under section 73 and the summary of the order passed in Form GST DRC-07 dated 26.04.2024 in Reference No.ZD33042415756G and the subsequent proceedings dated 15.02.2025 issued in Reference No.ZD330225148853E and quash the same as passed contrary to the provisions of the Central Goods and Service Tax Act, 2017 read with the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 and also passed in contrary to the principles of natural justice.For Petitioner(s):Mr.Rajkumar PFor Respondent(s):Mrs.K.Vasanthamala, Government Advocate (t)ORDERThis writ petition has been filed by the petitioner challenging the impugned assessment order dated 26.04.2024 and the impugned rectification order dated 15.02.2025 passed by the respondent for the Financial Year2018-19.2.Mrs.K.Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respondent. https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025 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 15.12.2023 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 26.04.2024 was also uploaded in the view additional notices column which is violation of principle of natural justice. After knowing about the impugned assessment order being passed by the respondent the petitioner filed the rectification application against the impugned assessment order dated 26.04.2024. However, the same got rejected. 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 https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025reply 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 appropriate 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 repondent 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 uploaded on the GST Portal Tab. According to the https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025petitioner, 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. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. 8.No doubt sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025the Appellate Authority/Tribunal and this Court as well. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act.9.Therefore, this Court finds that there is a lack of opportunities being provided to the petitioner. Hence, this Court is inclined to set-aside the impugned order with terms, by issuing the following directions:-(i) The orders impugned herein are set aside on condition that the petitioner deposits 25% of the disputed tax amount in respect 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. https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025(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.15-04-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Norst https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025ToThe Assistant Commissioner(ST)J.J.Assessment Circle,Room No 333, 3rd Floor,Nandanam, Chennai 600 035. https://www.mhc.tn.gov.in/judis WP No. 13219 of 2025KRISHNAN RAMASAMY J.rstWP No. 13219 of 2025AND WMP NO. 14773 OF 2025,WMP NO. 14776 OF 202515-04-2025