High Court · 2025

WP No. 31437 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 26-08-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 31437 of 2025ANDWMP NO. 35182 OF 2025,WMP NO. 35184 OF 2025,WP NO. 31440 OF 2025,WMP NO. 35188 OF 2025,WMP NO. 35187 OF 2025M/s.Sri Krishna Departmental Stores,Rep, By Its Partner, S.Maniraja No.1/119, Meenkarai Main Road, Subbe Goundenpudur, Sungam, Pollachi 642 103.Petitioner in both W.PsVsThe State Tax Officer,Pollachi (West) Assessment Circle, Pollachi 642 001.Respondent in both W.PsPRAYER in WP No. 31437 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025for the records of the respondent in GSTIN- 33ACIFS5290A1ZB /2018-19 and quash the proceeding dated 30.04.2024 passed therein.PRAYER in WP No. 31440 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the records of the respondent in GSTIN 33ACIFS5290A1ZB /2020-21 and quash the proceeding dated 24.02.2025 passed therein.In both W.PsFor Petitioner: Mr.P.V.Sudakar for Mr.B.Raveendran For Respondent: Mr.T.N.C.Kaushik Additional Government Pleader (T) COMMON ORDERThese writ petitions have been filed by the petitioner challenging the impugned assessment orders dated 30.04.2024 & 24.02.2025, passed by the respondent, relating to the Tax Periods 2018-19 & 2020-21 and to quash the same. 2.Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.4.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 notices dated 26.12.2023 & 25.11.2024 and the reminders, relating to the Tax Periods 2018-19 & 2020-21 were uploaded in the GST Portal tab and the petitioner had no ocassion to open the GST Portal. Even the impugned orders dated 30.04.2024 & 24.02.2025 relating to the Tax Periods 2018-19 & 2020-21 were also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand, in each case, in respect of the impugned assessment period and he has also made an endorsement to that effect and hence, prayed to set aside the impugned orders directing the 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. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025 5.Learned Additional Government Pleader appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner, in each case, in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.6.Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the repondent and perused the materials available on record. 7.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Additional Government Pleader appearing for the respondent and upon perusal of the materials, it is evident that the impugned show cause notices were 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 https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025notices were not furnished to them. In such circumstances, this Court is of the view that the impugned assessment orders came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notices. 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. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025Officer 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. 9.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 impugned orders with terms, by issuing the following directions:-(i) The orders impugned herein are set aside and the matters are remanded back to the respondent for fresh consideration on condition that the petitioner deposits 25% of the disputed tax amount, in each case, in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order or from the date the GST portal made ready for filing reply, whichever is later.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter. https://www.mhc.tn.gov.in/judis WP No. 31437 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. 10.With the above directions, these writ petitions are disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.26-08-2025rstIndex:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/NoToThe State Tax Officer,Pollachi (West) Assessment Circle, Pollachi 642 001. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025KRISHNAN RAMASAMY J.rstWP No. 31437 of 2025AND WP NO. 31440 OF 202526-08-2025

WP No. 31437 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 26-08-2025CORAMTHE HONOURABLE MR JUSTICE KRISHNAN RAMASAMYWP No. 31437 of 2025ANDWMP NO. 35182 OF 2025,WMP NO. 35184 OF 2025,WP NO. 31440 OF 2025,WMP NO. 35188 OF 2025,WMP NO. 35187 OF 2025M/s.Sri Krishna Departmental Stores,Rep, By Its Partner, S.Maniraja No.1/119, Meenkarai Main Road, Subbe Goundenpudur, Sungam, Pollachi 642 103.Petitioner in both W.PsVsThe State Tax Officer,Pollachi (West) Assessment Circle, Pollachi 642 001.Respondent in both W.PsPRAYER in WP No. 31437 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025for the records of the respondent in GSTIN- 33ACIFS5290A1ZB /2018-19 and quash the proceeding dated 30.04.2024 passed therein.PRAYER in WP No. 31440 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the records of the respondent in GSTIN 33ACIFS5290A1ZB /2020-21 and quash the proceeding dated 24.02.2025 passed therein.In both W.PsFor Petitioner: Mr.P.V.Sudakar for Mr.B.Raveendran For Respondent: Mr.T.N.C.Kaushik Additional Government Pleader (T) COMMON ORDERThese writ petitions have been filed by the petitioner challenging the impugned assessment orders dated 30.04.2024 & 24.02.2025, passed by the respondent, relating to the Tax Periods 2018-19 & 2020-21 and to quash the same. 2.Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025 3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.4.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 notices dated 26.12.2023 & 25.11.2024 and the reminders, relating to the Tax Periods 2018-19 & 2020-21 were uploaded in the GST Portal tab and the petitioner had no ocassion to open the GST Portal. Even the impugned orders dated 30.04.2024 & 24.02.2025 relating to the Tax Periods 2018-19 & 2020-21 were also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand, in each case, in respect of the impugned assessment period and he has also made an endorsement to that effect and hence, prayed to set aside the impugned orders directing the 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. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025 5.Learned Additional Government Pleader appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner, in each case, in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.6.Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the repondent and perused the materials available on record. 7.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Additional Government Pleader appearing for the respondent and upon perusal of the materials, it is evident that the impugned show cause notices were 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 https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025notices were not furnished to them. In such circumstances, this Court is of the view that the impugned assessment orders came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notices. 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. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025Officer 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. 9.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 impugned orders with terms, by issuing the following directions:-(i) The orders impugned herein are set aside and the matters are remanded back to the respondent for fresh consideration on condition that the petitioner deposits 25% of the disputed tax amount, in each case, in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order or from the date the GST portal made ready for filing reply, whichever is later.(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter. https://www.mhc.tn.gov.in/judis WP No. 31437 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. 10.With the above directions, these writ petitions are disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.26-08-2025rstIndex:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/NoToThe State Tax Officer,Pollachi (West) Assessment Circle, Pollachi 642 001. https://www.mhc.tn.gov.in/judis WP No. 31437 of 2025KRISHNAN RAMASAMY J.rstWP No. 31437 of 2025AND WP NO. 31440 OF 202526-08-2025