High Court · 2025

WP No. 19200 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 04-06-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 19200 of 2025andWMP Nos. 21485, 21492, & 21494,of 2025Shri SenthilvelProprietor of Ms.Tvl.JSR Textile Mills #170, Merkalathottam, Kasipalayam, Nallur, Vijayapuram Post, Tiruppur 641 606.PetitionerVs1. The State of Tamil NaduRepresented by its Secretary to Government, Commercial Taxes and Registration Department Secretariat, Fort St.George, Chennai 600 009.2. The Assistant Commissioner (ST) (FAC),Tiruppur Rural-I, Assessment Circle.3.The Assistant Commissioner (ST)Palladam-1. https://www.mhc.tn.gov.in/judis WP No. 19200 of 20254.The Joint Commissioner (ST)Tiruppur Rural I.RespondentsPRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, call for the records pertaining to the impugned order dated 08.12.2023 in 33ALMPS6387F2ZK/2017-18 passed by the 2nd Respondent and quash the same and consequently withdraw the Notice dated 26/09/2025 issued by the 2nd respondent.For Petitioner(s):Ms.S.A.MangaiFor Respondent(s):Mr.Amirtapoonkodi Dinakaran Government Advocate (taxes)ORDERChallenging the order dated 08.12.2023 passed by the 2nd respondent relating to the assessment year 2017-18, the petitioner had filed the present Writ Petition.2. Mr.Amirtapoonkodi Dinakaran, learned Government Advocate (taxes), takes notice on behalf of the respondents. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself. https://www.mhc.tn.gov.in/judis WP No. 19200 of 20253. The learned counsel for the petitioner submitted that an intimation notice in Form DRC-01A dated 16.12.2022, followed by which, a show cause notice in Form DRC-01 dated 03.11.2023 were issued to the petitioner through GST common portal, calling upon the petitioner to furnish the return as specified under Section 44 of the Act for the financial year 2017-2018 and had imposed a late fee for a sum of Rs.2,16,364/-. As the petitioner was unaware of the show cause notice uploaded in the GST portal, the petitioner failed to submit its reply, which led to the passing of the present impugned order dated 08.12.2023, confirming the proposals contained in the show cause notice. 4. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal under the head “Additional Notices and Orders” tab, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings. https://www.mhc.tn.gov.in/judis WP No. 19200 of 20255. It is further submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to put-forth its contentions before the adjudicating authority. It is also submitted that the petitioner is willing to abide by any conditions imposed by this Court, in the event, this Court is inclined to set aside the impugned order and remand the matter to the Authority concerned for fresh consideration6. 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. 7. 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 https://www.mhc.tn.gov.in/judis WP No. 19200 of 2025have 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.8. Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner. In such circumstances, this Court is of the view that the impugned assessment order https://www.mhc.tn.gov.in/judis WP No. 19200 of 2025came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. Hence, this Court is inclined to set aside the impugned order with terms, by issuing the following directions:-i) The impugned order dated 08.12.2023 passed by the second respondent is set aside, subject to the condition that the petitioner deposits a sum of Rs.20,000/-, within a period of two weeks from the date of receipt of a copy of this order; and the setting aside of the impugned order will take effect from the date of payment of the said amount.(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 second 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. https://www.mhc.tn.gov.in/judis WP No. 19200 of 20259. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 04-06-2025jdIndex:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/NoTo1. The State of Tamil NaduRepresented by its Secretary to Government, Commercial Taxes and Registration Department Secretariat, Fort St.George, Chennai 600 009.2. The Assistant Commissioner (ST) (FAC),Tiruppur Rural-I, Assessment Circle.3.The Assistant Commissioner (ST)Palladam-1.4.The Joint Commissioner (ST)Tiruppur Rural I. https://www.mhc.tn.gov.in/judis WP No. 19200 of 2025KRISHNAN RAMASAMY J.jdWP No. 19200 of 202504-06-2025