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W.P.No.24989 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 10.07.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.No.24989 of 2025& W.M.P.Nos.28160 & 28161 of 2025Tvl G P AssociatesRep. by its proprietrix Mrs. Shanmugam Thangam, No.29/30, Nehru street, Urumandampalayam, Coimbatore-641029 ... Petitioner Vs. The Deputy State Tax Officer-1Thudiyalur Circe, Coimbatore ... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the Impugned Assessment Order in Ref. No. ZD3308242508472 dated 28.08.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2019-20 issued by the respondent herein from the files of the respondent herein, QUASH the same For Petitioner: Ms.Aparna Nandakumar1/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025For Respondent: Mrs.K.Vasanthamala, GAORDERThis writ petition has been filed challenging the impugned order dated 28.08.2024 passed by the respondent.2. Ms.K.Vasanthamala, 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 order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 20254. Further, he would submit that the petitioner is willing to pay 25% 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, she has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, she requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount as agreed by the petitioner.6. Heard the learned counsel for the petitioner and 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 3/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025uploaded 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 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 4/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025the 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.10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 28.08.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 28.08.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of the disputed tax amount to the respondent 5/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025within 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, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.6/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 202510.07.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaToThe Deputy State Tax Officer-1Thudiyalur Circe, Coimbatore 7/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025KRISHNAN RAMASAMY.J.,nsaW.P.No.24989 of 2025& W.M.P.Nos.28160 & 28161 of 202510.07.20258/8
W.P.No.24989 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 10.07.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.No.24989 of 2025& W.M.P.Nos.28160 & 28161 of 2025Tvl G P AssociatesRep. by its proprietrix Mrs. Shanmugam Thangam, No.29/30, Nehru street, Urumandampalayam, Coimbatore-641029 ... Petitioner Vs. The Deputy State Tax Officer-1Thudiyalur Circe, Coimbatore ... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records of the Impugned Assessment Order in Ref. No. ZD3308242508472 dated 28.08.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2019-20 issued by the respondent herein from the files of the respondent herein, QUASH the same For Petitioner: Ms.Aparna Nandakumar1/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025For Respondent: Mrs.K.Vasanthamala, GAORDERThis writ petition has been filed challenging the impugned order dated 28.08.2024 passed by the respondent.2. Ms.K.Vasanthamala, 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 order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed. 2/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 20254. Further, he would submit that the petitioner is willing to pay 25% 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, she has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, she requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount as agreed by the petitioner.6. Heard the learned counsel for the petitioner and 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 3/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025uploaded 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 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 4/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025the 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.10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 28.08.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 28.08.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of the disputed tax amount to the respondent 5/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025within 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, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.6/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 202510.07.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaToThe Deputy State Tax Officer-1Thudiyalur Circe, Coimbatore 7/8 https://www.mhc.tn.gov.in/judis W.P.No.24989 of 2025KRISHNAN RAMASAMY.J.,nsaW.P.No.24989 of 2025& W.M.P.Nos.28160 & 28161 of 202510.07.20258/8