High Court · 2025

W.P.Nos.24136 & 24836 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 14.07.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.Nos.24136 & 24836 of 2025& W.M.P.Nos.27141, 28002 & 28003 of 2025 W.P.No.24136 of 2025:Guberan Agencies,Rep. by its Proprietor,R.Subramaniyan,No.75/3, Trichy Main Road, Veppur,Cuddalore - 606 304.... Petitioner Vs. 1.State Tax Officer, Virudhachalam Assessment Circle, Commercial Taxes Complex, Ulundurpet Road, Virudhachalam - 606 001.2.Appellate Deputy Commissioner (ST), Goods and Service Tax, Vellore Camp Office, Commercial Taxes Building Bharthiyar Salai, Fort Round Road, Vellore - 632 001.... Respondents1/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the impugned order of the first respondent passed in GSTIN: 33BZCP9643F1Z5/2018-19 dated 14.06.2024 and quash the same.W.P.No.24836 of 2025:Guberan Agencies,Rep. by its Proprietor,R.Subramaniyan,No.75/3, Trichy Main Road, Veppur,Cuddalore - 606 304.... Petitioner Vs. 1.Appellate Deputy Commissioner (ST), Goods and Service Tax, Vellore Camp Office, Commercial Taxes Building Bharthiyar Salai, Fort Round Road, Vellore - 632 001.2.State Tax Officer, Virudhachalam Assessment Circle, Commercial Taxes Complex, Ulundurpet Road, Virudhachalam - 606 001. ... Respondents2/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the impugned order of the first respondent passed in From GST APL-02 Reference No.ZD330225251233W dated 25.02.2025 and quash the same.For Petitioner : M/s.Divya.Ain both W.P.,For Respondents : Mr.T.N.C.Kaushik,in both W.P., Additional Government Pleader (T) COMMON ORDERThese writ petitions have been filed challenging the impugned assessment order dated 14.06.2024 and the impugned appeal rejection order dated 25.02.2025, passed by the respondents.2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondents in both writ petitions. By consent of the parties, these two main writ petitions are taken up for disposal at the admission stage itself.3/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 20253. The learned counsel for the petitioner would submit that in these cases, all notices/communications were uploaded by the respondents 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 assessment order dated 14.06.2024 came to be passed by the respondents without providing any opportunity of personal hearing to the petitioner. Challenging the said assessment order, the petitioner filed an appeal with a delay of 55 days, which was also rejected on the ground of limitation on 25.02.2025. She further submitted that since the assessment order is also under challenge before this Court, she requested this Court to condone the delay in filing the Appeal and direct the Appellate Authority to consider and pass appropriate orders.4. Further, she would submit that the petitioner has already deposited 10% of the disputed tax amount to the respondents and now, the petitioner is willing to pay 15% of the disputed tax amount. Hence, she requests this Court to grant an opportunity to the petitioner to present their case before the respondents by setting aside the impugned appeal 4/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025rejection order dated 25.02.2025. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents would fairly admit that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned assessment order dated 14.06.2024. Therefore, he requested this Court to remit the matter back to the respondents, subject to the payment of 15% of the disputed tax amount by the petitioner.6. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents 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 assessment order dated 14.06.2024 came to be passed without 5/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice. Challenging the said assessment order, the petitioner preferred an appeal on 28.01.2025, which was also rejected on the aspect of limitations, since the delay is beyond the condonable period i.e., after 55 days from the date of ex-parte order. 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 the Appellate Authority/Tribunal and this Court as well. 6/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 20259. 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.10. Further, it was submitted by the learned counsel for the petitioner that they had already deposited 10% of the disputed tax amount and now, she is willing to pay 15% of the disputed tax amount. In such view of the matter, in order to avoid unnecessary further litigations, this Court feels it appropriate to set aside the impugned assessment order dated 14.06.2024, instead of condoning the delay in filing the appeal and directing the appellate authority to take appeal on record. Accordingly, this Court passes the following order:- i) The impugned order dated 14.06.2024, is set aside and the matter is remanded to the respondent for 7/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025fresh consideration, subject to the payment of additional 15% of the disputed tax to the respondents as agreed by the petitioner, 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.(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, these writ petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.14.07.2025Speaking/Non-speaking orderIndex : Yes / No8/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025Neutral Citation : Yes / NovmTo1.State Tax Officer, Virudhachalam Assessment Circle, Commercial Taxes Complex, Ulundurpet Road, Virudhachalam - 606 001.2.Appellate Deputy Commissioner (ST), Goods and Service Tax, Vellore Camp Office, Commercial Taxes Building Bharthiyar Salai, Fort Round Road, Vellore - 632 001.9/10 https://www.mhc.tn.gov.in/judis W.P.Nos.24136 & 24836 of 2025KRISHNAN RAMASAMY.J.,vmW.P.Nos.24136 & 24836 of 2025and W.M.P.Nos.27141, 28002 & 28003 of 2025 14.07.202510/10