Mrs.Vijaya Palanivel v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 24.02.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.3971 of 2025& W.M.P.Nos.4422 and 4424 of 2025 Mrs.Vijaya Palanivel Proprietor, M/s.Sri Periyandavar Exports [GSTN:33AAGPV0856P2Z3)(No.33/2, Renuga Parameshwari Nagar, Nerkunnam Village Post, Kancheepuram, Tamil Nadu-603310) Residing At:
181, ALS Nagar, Madambakkam CHENNAI-600126.
... Petitioner Vs.
The Assistant Commissioner (ST), Maduranthagam Assessment Circle, 15/9, Cart Street, Maduranthagam PIN 603306.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the Respondent in the order passed with Reference No.ZD330224126699A under Section 74 and consequential order in summary of the order in Form GST DRC-07 with same 1/10
reference number, both dated 21.02.2024 and the show cause notice Reference No.ZD330723062881C with Form GST DRC 01 of the same number both dated 16.07.2023 and quash those orders dated 21.02.2024 and also quash the Show Cause Notice and Form GST DRC 01, both dated 16.07.2023.
For Petitioner : Mr.Antony A.K.
For Respondent : Mrs.K.Vasanthamala Government Advocate (Taxes)
O R D E R
This writ petition has been filed by the petitioner challenging the orders dated 21.02.2024 and the show cause notice dated 16.07.2023 of the respondent and to quash the same.
2. The learned counsel for the petitioner would submit that initially show cause notice dated 16.07.2023 for the tax period from April 2022-May 2022 was issued to the petitioner by uploading the same in the GST portal and the said show cause notice contained only one sentence of allegation and without furnishing any reasons for demand. Subsequently, the respondent passed the impugned order dated 2/10
21.02.2024 by uploading in the GST portal. The impugned order does not make any findings or determination to acquire any semblance of an adjudicated order and it merely fastened the liability. The liability fastened was for an amount double than what is indicated in the show cause notice and that apart it covered an extended period of April to August 2022 instead of April to May 2022 as indicated in the show cause notice. He therefore submitted that both the show cause notice as well as the impugned order were passed without non application of mind.
3. Further, he would submit that the ingredients of Section 74 of the TNGST Act, 2017 has not been fulfilled by the respondent before issuing the show cause notice and before passing the impugned order. He therefore prays to set aside the both the show cause as well as the impugned order.
4. The learned Government Advocate (Taxes) appearing for the respondent, on instructions would submit that at the time of issuing the 3/10
show cause notice and passing of impugned order there was some technical error and therefore the show cause notice was issued without assigning the appropriate reasons and the impugned order also passed without fulfilling the ingredients of Section 74 of the TNGST Act. She therefore prays for appropriate orders.
5. Heard both sides. Perused the records.
6. I find force in the submission made by the learned counsel for the petitioner for the reason that a perusal of the show cause dated 16.07.2023 clearly shows that no reasons have been adduced by the respondent for issuing the show cause notice. For the sake of convenience the show cause notice dated 16.07.2023 is scanned and annexed hereunder:
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7. From the above, it is clear that the show cause notice was issued without furnishing any reason for demand. That apart the impugned order was passed subsequent to the aforesaid show cause notice, but for an extended period of April to August 2022 instead of April to May 2022 as indicated in the show cause notice, which clearly shows that the impugned order is passed without application of mind. Further, no opportunity of personal hearing was granted to the petitioner prior to passing of impugned order which is clearly in violation of principles of natural justice. Therefore, this Court is of the considered view that both the show cause notice as well as the impugned order are without any basis and without fulfilling the ingredients of Section 74 of the TNGST Act and thus they are liable to be set aside.
8. Accordingly, the show cause notice dated 16.07.2023 as well as the impugned order dated 21.02.2024 are quashed. The respondent, if he thinks fit, is granted liberty to issue fresh show cause notice, if it is within the limitation and if the respondent finds any valid reasons to 8/10
issue notice under Section 74 of the Act and thereafter proceed in accordance with law.
9. In the result, this writ petition is allowed. No costs. Consequently, connected Miscellaneous Petitions are closed. 24.02.2025 Speaking/Non-speaking order Index : Yes / No arr 9/10
KRISHNAN RAMASAMY.J., arr To The Assistant Commissioner (ST), Maduranthagam Assessment Circle, 15/9, Cart Street, Maduranthagam PIN 603306.
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