High Court · 2025

W.P.No.395 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 18.06.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.No.395 of 2025& W.M.P.Nos.452 & 453 of 2025 Perumal SelvamSole proprietor of Tv.Shree Selvaganapathy Tex,38/2C, Minnakattu Thottam,Pavaithanneer Pandal Palayam,Peria Semur, Erode-638 004.... Petitioner Vs. 1.The Deputy State Tax Officer-1, Chithode Assessment Circle, Erode.2.The Assistant Commissioner (ST), Indian Overseas Bank, Peria Semur branch, 21, Sathy Main Road, Peria Semur, Veerapan Chathiram, Veerakeralamputhur, Erode - 638 004.... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the 1/8 https://www.mhc.tn.gov.in/judis W.P.No.395 of 2025records leading to the issuance of assessment order bearing reference GSTIN: 33FWLPS2572F1Z8/2017-18 dated 12.12.2023 passed by the first respondent herein and quash the same, and further direct the first respondent to lift the bank attachment made vide Form GST DRC-13 dated 24.04.2024, issued to the second respondent.For Petitioner : M/s.Chandrika.EFor Respondents : Mr.C.Harsha Raj, Special Government Pleader (T)ORDERThis writ petition has been filed challenging the impugned order dated 12.12.2023 passed by the first respondent.2. Mr.C.Harsha Raj, learned Special Government Pleader, takes notice on behalf of the respondents. 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 2/8 https://www.mhc.tn.gov.in/judis W.P.No.395 of 2025portal. Since the petitioner's GST registration was cancelled as early as 2020, he 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 first respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed. 4. Further, she would submit that the petitioner is willing to pay 25% of the disputed tax amount to the respondents. Hence, she requests this Court to grant an opportunity to the petitioner to present their case before the respondents by setting aside the impugned order. 5. On the other hand, the learned Special Government Pleader 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 order. Therefore, he requested this Court to 3/8 https://www.mhc.tn.gov.in/judis W.P.No.395 of 2025remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount by the petitioner.6. Heard the learned counsel for the petitioner and the learned Special Government Pleader 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 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.395 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.395 of 202510. 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 12.12.2023 passed by the first respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 12.12.2023 is set aside and the matter is remanded to the first respondent for fresh consideration on condition that the petitioner shall pay 25% 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.(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 6/8 https://www.mhc.tn.gov.in/judis W.P.No.395 of 2025appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned orders itself have been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the respondent is directed to instruct the concerned Bank to release the attachment, and de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order.11. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.18.06.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / Novm7/8 https://www.mhc.tn.gov.in/judis W.P.No.395 of 2025KRISHNAN RAMASAMY.J.,vmTo1.The Deputy State Tax Officer-1, Chithode Assessment Circle, Erode.2.The Assistant Commissioner (ST), Indian Overseas Bank, Peria Semur branch, 21, Sathy Main Road, Peria Semur, Veerapan Chathiram, Veerakeralamputhur, Erode - 638 004.W.P.No.395 of 2025and W.M.P.Nos.452 & 453 of 2025 18.06.20258/8