M/S.V.Raja Sekar Contractor v. The State Tax Officer,
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 20.02.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.4994 & 4995 of 2025 M/s.V.Raja Sekar Contractor, Rep by its Proprietor, V.Raja Sekar, 142/6, Madana Gopalapuram, Perambalur 621 212 ... Petitioner Vs.
The State Tax Officer, Perambalur Circle, 93F, Venkatachalapathi Nagar, New Bus Stand Back Side, Perambalur 621 212 ... Respondent Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records relating to the impugned order dated 21.06.2024 in Form GST DRC 07 vide Ref.No.ZD3306242068959 bearing GSTIN 33AEGPR4195B1ZI, pertaining to FY 2018-19 issued by the respondent as arbitrary and illegal and quash the same and further direct the 1/7
respondent to redo the adjudication in accordance with law after granting opportunity of personal hearing to the petitioner. For Petitioner : Ms.B.Mitra For Respondent : Ms.K.Vasanthamala, Government Advocate
ORDER
This writ petition has been filed challenging the impugned order dated 21.06.2024 passed by the respondent.
2. Ms.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondents. 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 all notices/communications were uploaded by the respondent in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the 2/7
impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.
4. Further, she would submit that the respondent has already deducted 34% of the disputed tax amount from the petitioner's ECL and the proof with regard to the said deduction was also filed before this Court. Hence, she 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 respondents would submit that the respondents 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.
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6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondents and also perused the materials available on record.
7. In the cases on hand, it is clear that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
8. Further, it was submitted by the learned counsel for the petitioner that the respondent had already deducted 34% of disputed tax amount from the petitioner's ECL. In such view of the matter, this Court is inclined to set aside the impugned order dated 21.06.2024 passed by the respondent. Accordingly, this Court passes the following order:- 4/7
(i) The impugned order dated 21.06.2024 is set aside and the matter is remanded to the respondent for fresh consideration.
(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 receipt of copy of this order.
(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.
8. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.
20.02.2025 Speaking/Non-speaking order Index : Yes / No nsa 5/7
To The State Tax Officer, Perambalur Circle, 93F, Venkatachalapathi Nagar, New Bus Stand Back Side, Perambalur 621 212 6/7
KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.4994 & 4995 of 2025 20.02.2025 7/7