ZG v. The Deputy State Tax Officer

W.P.No.23629 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 01.07.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.No.23629 of 2025& W.M.P.Nos.26575 & 26577 of 2025 M/s.CHILLZ ENGINEERING PRIVATE LIMITED.,Rep. by its Director-I, Sadullah Khan,Ground Floor, 64/19 A, Sait Colony 1st Street,Freshco Supermarket, Egmore,Chennai - 600 008.GSTIN: 33AAECC8327M1ZG ... Petitioner Vs. The Deputy State Tax Officer-2,Office of the Deputy Commercial Tax Officer,Egmore Assessment Circle,Chennai - 600 031.... RespondentPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the impugned proceedings of the respondent herein in Ref.No.ZD330225103886I dated 12.02.2025 for the Tax Period April 2020-March 2021 and consequential Rejection order in Ref.No.ZD330625006893D dated 02.06.2025 and quash the same.1/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 2025For Petitioner : Mr.S.RajasekarFor Respondent : Mr.V.Prashanth Kumar, Government AdvocateORDERThis writ petition has been filed challenging the impugned assessment order dated 12.05.2025 and the impugned rejection order of rectification dated 02.06.2025 passed by the respondent.2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.3. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent under the “View Additional Notices and Orders” column in the GST common portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned assessment order dated 12.02.2025 came to be passed by the 2/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 2025respondent without providing any opportunity of personal hearing to the petitioner. Subsequently, the petitioner filed rectification application, which was also rejected on 02.06.2025. Therefore, this petition has been filed. 4. Further, he would submit that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order. 5. On the other hand, the learned Government Advocate appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned assessment order. That apart, since the petition has been filed within the limitation, he requested this Court to remit the 3/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 2025matter back to the respondent, subject to the payment of 10% of the disputed tax amount by the petitioner.6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record. 7. In the case on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said 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 4/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 2025the 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 the Appellate Authority/Tribunal and this Court as well. 9. 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. Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner.5/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 202510. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned assessment order dated 12.05.2025 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 12.05.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent within a period of four weeks from the date of receipt of a copy of this order. 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 three weeks from the date of payment of amount as stated above.6/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 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. 11. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.01.07.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NovmToThe Deputy State Tax Officer-2,Office of the Deputy Commercial Tax Officer,Egmore Assessment Circle,Chennai - 600 031.7/8 https://www.mhc.tn.gov.in/judis W.P.No.23629 of 2025KRISHNAN RAMASAMY.J.,vmW.P.No.23629 of 2025and W.M.P.Nos.26575 & 26577 of 2025 01.07.20258/8