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W.P.No.32004 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 25.08.2025Coram The Honourable Mr.Justice Krishnan RamasamyW.P.No.32004 of 2025andW.M.P.Nos.35857 & 35860 of 2025CBE MECHAN AUTOMATION,Rep, By Its Proprietrix, E Shanmugapriya,SF No.73/2, Kunni Naicker Thottam, Athipalayam Road, Chinnavedampatti, Coimbatore 641 049. ...Petitioner Vs.The Proper Officer/The Deputy State Tax Officer II/The Deputy Commercial Tax Officer, Annur Assessment Circle, Coimbatore -18. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent in GSTIN : 33GTOPS0751K1Z6/2018-19 dated 25.04.2024 and the consequential order passed in rectification proceedings in Reference No. ZD330125137108S dated 20.01.2025 and quash the same.1/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025 For Petitioner: Mr.P.V.Sudhakar for Mr.Raveendran BFor Respondent : Mr.T.N.C.Kaushik Additional Government Pleader (Taxes) O R D E R Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 25.04.2024 passed by the respondent for the AY 2018-19 and the consequential order passed in rectification proceedings dated 20.01.2025 and to quash the same. 3. The learned counsel for the petitioner would submit that the respondent has issued a show cause notice on 18.01.2024 followed by reminder notice dated 24.04.2024 to the petitioner by uploading the same in the GST portal without serving physical copy of the same to the petitioner. Therefore, the petitioner was not aware of those notices and failed to file 2/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025reply to those notices. Since the petitioner failed to file reply to the show cause notice, the respondent has confirmed the proposals contained in the show cause notice and passed the impugned assessment order. Subsequently, the petitioner filed rectification petition before the respondent on 22.07.2024 and the same was rejected vide order dated 20.01.2025. Further, the learned counsel would submit that the impugned assessment order suffers from violation of principles of natural justice and is liable to be aside, as the petitioner has not been heard before passing the same.3.1. It is also submitted by the learned counsel for the petitioner that the petitioner is ready and willing to deposit 25% of the disputed tax, in the event, this Court is inclined to set aside the impugned assessment order and remand the matter back to the Authority for fresh consideration. He has also made an endorsement to that effect.4. The learned Additional Government Pleader (Taxes) for the respondent fairly submitted that since the petitioner has voluntarily come 3/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025forward to deposit 25% of the disputed tax, the prayer sought for by the petitioner may be considered. 5. 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. 6. 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 4/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025formalities. 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.7. 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 came 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 assessment order with terms, by issuing the following directions:-5/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025i) The impugned order dated 25.04.2025 herein are set aside. ii)Consequently, the matter is remanded to the respondent for fresh consideration. iii) The petitioner is granted liberty to deposit 25% of the disputed tax, which the petitioner themselves had voluntarily came forward to make such payment, within a period of two weeks from the date of receipt of a copy of this order. iv) Thereafter, the petitioner is directed to file a reply along with supportive documents within a period of two weeks. v) Thereupon, the respondent is directed to consider the reply and shall issue a 14 clear days notice affording an opportunity of personal hearing to the petitioner and shall decide the matter in accordance with law.8. Since the impugned assessment order dated 25.04.2024 itself is set aside, the consequential order dated 20.01.2025 passed in the rectification 6/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025petition is also set aside. 9. With the above observations & directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 25.08.2025arrIndex : yes/noNeutral Citation : yes/noToThe Proper Officer/The Deputy State Tax Officer II/The Deputy Commercial Tax Officer, Annur Assessment Circle, Coimbatore -18.7/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025 Krishnan Ramasamy,J.,arrW.P.No.32004 of 2025 25.08.20258/8
W.P.No.32004 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 25.08.2025Coram The Honourable Mr.Justice Krishnan RamasamyW.P.No.32004 of 2025andW.M.P.Nos.35857 & 35860 of 2025CBE MECHAN AUTOMATION,Rep, By Its Proprietrix, E Shanmugapriya,SF No.73/2, Kunni Naicker Thottam, Athipalayam Road, Chinnavedampatti, Coimbatore 641 049. ...Petitioner Vs.The Proper Officer/The Deputy State Tax Officer II/The Deputy Commercial Tax Officer, Annur Assessment Circle, Coimbatore -18. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for the records of the respondent in GSTIN : 33GTOPS0751K1Z6/2018-19 dated 25.04.2024 and the consequential order passed in rectification proceedings in Reference No. ZD330125137108S dated 20.01.2025 and quash the same.1/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025 For Petitioner: Mr.P.V.Sudhakar for Mr.Raveendran BFor Respondent : Mr.T.N.C.Kaushik Additional Government Pleader (Taxes) O R D E R Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 25.04.2024 passed by the respondent for the AY 2018-19 and the consequential order passed in rectification proceedings dated 20.01.2025 and to quash the same. 3. The learned counsel for the petitioner would submit that the respondent has issued a show cause notice on 18.01.2024 followed by reminder notice dated 24.04.2024 to the petitioner by uploading the same in the GST portal without serving physical copy of the same to the petitioner. Therefore, the petitioner was not aware of those notices and failed to file 2/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025reply to those notices. Since the petitioner failed to file reply to the show cause notice, the respondent has confirmed the proposals contained in the show cause notice and passed the impugned assessment order. Subsequently, the petitioner filed rectification petition before the respondent on 22.07.2024 and the same was rejected vide order dated 20.01.2025. Further, the learned counsel would submit that the impugned assessment order suffers from violation of principles of natural justice and is liable to be aside, as the petitioner has not been heard before passing the same.3.1. It is also submitted by the learned counsel for the petitioner that the petitioner is ready and willing to deposit 25% of the disputed tax, in the event, this Court is inclined to set aside the impugned assessment order and remand the matter back to the Authority for fresh consideration. He has also made an endorsement to that effect.4. The learned Additional Government Pleader (Taxes) for the respondent fairly submitted that since the petitioner has voluntarily come 3/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025forward to deposit 25% of the disputed tax, the prayer sought for by the petitioner may be considered. 5. 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. 6. 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 4/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025formalities. 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.7. 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 came 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 assessment order with terms, by issuing the following directions:-5/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025i) The impugned order dated 25.04.2025 herein are set aside. ii)Consequently, the matter is remanded to the respondent for fresh consideration. iii) The petitioner is granted liberty to deposit 25% of the disputed tax, which the petitioner themselves had voluntarily came forward to make such payment, within a period of two weeks from the date of receipt of a copy of this order. iv) Thereafter, the petitioner is directed to file a reply along with supportive documents within a period of two weeks. v) Thereupon, the respondent is directed to consider the reply and shall issue a 14 clear days notice affording an opportunity of personal hearing to the petitioner and shall decide the matter in accordance with law.8. Since the impugned assessment order dated 25.04.2024 itself is set aside, the consequential order dated 20.01.2025 passed in the rectification 6/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025petition is also set aside. 9. With the above observations & directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 25.08.2025arrIndex : yes/noNeutral Citation : yes/noToThe Proper Officer/The Deputy State Tax Officer II/The Deputy Commercial Tax Officer, Annur Assessment Circle, Coimbatore -18.7/8 https://www.mhc.tn.gov.in/judis W.P.No.32004 of 2025 Krishnan Ramasamy,J.,arrW.P.No.32004 of 2025 25.08.20258/8