High Court · 2025
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WP No. 15874 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 18-07-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 15874 of 2025ANDWMP NO. 17964 OF 2025,WMP NO. 17957 OF 2025Tvl.Valli Paints Private Limited,Represented by its Director,Mr. Rathinam Sakthivel, 2/1, Singara Garden 4th Street, Old Washermanpet, Chennai-600021, Tamil Nadu.Petitioner(s)Vs1.Assistant Commissioner (ST) (FAC)/ Commercial Tax OfficerRoyapuram Assessment Circle, North II,Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai -600003.2.Deputy Commissioner (CT),O/o the Deputy Commissioner (ST),GST Appeal Chennai I, PAPJM Building, Greams Road, Chennai-600006.Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 both dated 23.12.2023 and having Reference Number ZD331223182177J and its annexure dated 23.12.2023 in GSTIN. 3AADCV7327B1ZN/2017-2018 passed by the First Respondent for FY 2017-18 along with the acknowledgement in Form GST APL-02 dated 23.10.2024 issued by the Second Respondent under Rule 108 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017 for the FY 2017-18.For Petitioner(s):Ms.S.Abirami For Mr.N.V. BalajiFor Respondent(s):Ms.P.Selvi, Government Advocate (t)ORDER This writ petition has been filed by the petitioner challenging the impugned assessment order dated 23.12.2023, passed by the 1st respondent relating to the Financial Year 2017-18 and to quash the same. https://www.mhc.tn.gov.in/judis WP No. 15874 of 20252.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 29.09.2023 and a reminder were uploaded in the GST Portal tab and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 23.12.2023 was also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner had remitted the entire disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order directing the 1st 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. 3.Learned Government Advocate appearing for the respondents would submit that if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders. https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025 4.Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the repondents and perused the materials available on record. 5.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondents 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. 6.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 https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025response 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 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. 7.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 https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025impugned order, by issuing the following directions:-(i) The order impugned herein is set aside and the matter is remanded back to the 1st respondent for fresh consideration.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order.(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. 8.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.18-07-2025rstIndex:Yes/NoSpeaking/Non-speaking orderNeutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025To1.Assistant Commissioner (ST) (FAC)/ Commercial Tax OfficerRoyapuram Assessment Circle, North II,Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai -600003.2.Deputy Commissioner (CT),O/o the Deputy Commissioner (ST),GST Appeal Chennai I, PAPJM Building, Greams Road, Chennai-600006. https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025KRISHNAN RAMASAMY J.rstWP No. 15874 of 2025AND WMP NO. 17964 OF 2025,WMP NO. 17957 OF 2025 18-07-2025
WP No. 15874 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 18-07-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 15874 of 2025ANDWMP NO. 17964 OF 2025,WMP NO. 17957 OF 2025Tvl.Valli Paints Private Limited,Represented by its Director,Mr. Rathinam Sakthivel, 2/1, Singara Garden 4th Street, Old Washermanpet, Chennai-600021, Tamil Nadu.Petitioner(s)Vs1.Assistant Commissioner (ST) (FAC)/ Commercial Tax OfficerRoyapuram Assessment Circle, North II,Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai -600003.2.Deputy Commissioner (CT),O/o the Deputy Commissioner (ST),GST Appeal Chennai I, PAPJM Building, Greams Road, Chennai-600006.Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the records in the file of the Respondents and quash the Impugned Order under section 73 of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 both dated 23.12.2023 and having Reference Number ZD331223182177J and its annexure dated 23.12.2023 in GSTIN. 3AADCV7327B1ZN/2017-2018 passed by the First Respondent for FY 2017-18 along with the acknowledgement in Form GST APL-02 dated 23.10.2024 issued by the Second Respondent under Rule 108 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017 for the FY 2017-18.For Petitioner(s):Ms.S.Abirami For Mr.N.V. BalajiFor Respondent(s):Ms.P.Selvi, Government Advocate (t)ORDER This writ petition has been filed by the petitioner challenging the impugned assessment order dated 23.12.2023, passed by the 1st respondent relating to the Financial Year 2017-18 and to quash the same. https://www.mhc.tn.gov.in/judis WP No. 15874 of 20252.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 29.09.2023 and a reminder were uploaded in the GST Portal tab and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 23.12.2023 was also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner had remitted the entire disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order directing the 1st 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. 3.Learned Government Advocate appearing for the respondents would submit that if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders. https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025 4.Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the repondents and perused the materials available on record. 5.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondents 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. 6.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 https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025response 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 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. 7.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 https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025impugned order, by issuing the following directions:-(i) The order impugned herein is set aside and the matter is remanded back to the 1st respondent for fresh consideration.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order.(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. 8.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.18-07-2025rstIndex:Yes/NoSpeaking/Non-speaking orderNeutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025To1.Assistant Commissioner (ST) (FAC)/ Commercial Tax OfficerRoyapuram Assessment Circle, North II,Integrated Commercial Tax Office Complex, North Chennai, Wall Tax Road, Chennai -600003.2.Deputy Commissioner (CT),O/o the Deputy Commissioner (ST),GST Appeal Chennai I, PAPJM Building, Greams Road, Chennai-600006. https://www.mhc.tn.gov.in/judis WP No. 15874 of 2025KRISHNAN RAMASAMY J.rstWP No. 15874 of 2025AND WMP NO. 17964 OF 2025,WMP NO. 17957 OF 2025 18-07-2025