High Court · 2025

WP No. 14850 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 24-04-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 14850 of 2025ANDWMP NO. 16758 OF 2025,WMP NO. 16757 OF 2025Tvl. S.V AND Co.Rep by its Partner Vadivel. S,No.D1, Karuppannasamy Koil Street,Kolathukadu, Skc Road, Erode, Tamil nadu – 638009.Petitioner(s)Vs1.The State Tax OfficerOffice of The Commercial Tax Officer, Brough Road Circle, Erode.2.The Deputy Commissioner (CT),The office of the Deputy Commissioner (GST), Erode.Respondent(s)PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the files of the https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025original the impugned order of the 1st respondent order in GSTIN 33AAWFS3816L1ZM/2020-2021 dated 26.06.2024 and summary of order under section 73 in GST DRC -07 vide ref no.ZD330624324465H for the tax period 2020-21 and along with the consequential proceedings of rejection of rectification order ref no. ZD331224084924B dated on 10.12.2024 and Acknowledgment for submission of appeal in FORM GST APL-02 passed by the 2nd respondent vide ref no ZD330225285086F dated on 27.02.2025 and to quash the same.For Petitioner(s):Ms.R. HemalathaFor Respondent(s):Mrs.K.Vasanthamala, Government Advocate (t) For R1 Mr.Sai Srujan Tayi, Senior Panel Counsel And Ms.Pooja Jain, Junior Panel Counsel For R2ORDERThis writ petition has been filed by the petitioner challenging the impugned assessment order dated 26.06.2024 passed by the respondent for the Financial Year 2020-21. 2.Mrs.K.Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the 1st respondent. Mr.Sai Srujan Tayi, learned Senior Panel https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025Counsel and Ms.Pooja Jain, learned Junior Panel Counsel takes notice on behalf of the 2nd 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 30.11.2023 was uploaded in the GST Portal tab in view additional notices column and the petitioner was not aware of the same since the petitioner's accountant failed to view the notices and respond to the same. Even the impugned order dated 26.06.2024 was also uploaded in the view additional notices column which is violation of principle of natural justice. He would further submit that the petitioner filed appeal against the impugned assessment order by depositing 10% statutory pre-deposit and the appeal got rejected. Now the petitioner is ready and willing to pay another 15% of the disputed tax https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025demand 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 15% of the disputed tax demand in addition to the 10% deposit already made 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 1st repondent and the learned Senior Panel Counsel appearing for the 2nd respondent and perused the materials available on record. https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025 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 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. 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 https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025ex 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 the 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 order impugned herein is set aside on condition that the petitioner deposits 15% of the disputed tax amount in addition to the 10% deposit already made by the petitioner in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of https://www.mhc.tn.gov.in/judis WP No. 14850 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.24-04-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Norst https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025To1.The State Tax OfficerOffice Of The Commercial Tax Officer, Brough Road Circle, Erode.2.The Deputy Commissioner (CT),The office of the Deputy Commissioner (GST), Erode. https://www.mhc.tn.gov.in/judis WP No. 14850 of 2025KRISHNAN RAMASAMY J.rstWP No. 14850 of 2025AND WMP NO. 16758 OF 2025,WMP NO. 16757 OF 202524-04-2025