M/S.V.M.Constructions v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 28.08.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.6863 of 2024 & W.M.P.Nos.7658 & 7659 of 2024 M/s.M.K.Constructions, 1/118, K.Mottur Village, Kallapadi Post, Gudiyatham - 632 602.
... Petitioner Vs.
The State Tax Officer, Gudiyatham (East) Assessment Circle, Gudiyatham.
... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records culminating into order dated 31.08.2023 bearing GSTIN:33AALFM5754GIZ5/2021-2022 passed by the respondent and quash the same.
For Petitioner : Mr.Adithya Reddy For Respondent : Mr.C.Harsha Raj Additional Government Pleader (Taxes) 1/6
ORDER
This writ petition has been filed to quash the order dated 31.08.2023 passed by the respondent.
2. The learned counsel for the petitioner submits that all notices/communications were uploaded under the "Additional Notices Column" in the GST portal. However, the petitioner, being a small business concern, was not aware of the notices uploaded on the GST portal, resulting in their failure to file a reply within the stipulated time. While so, without providing any opportunity to the petitioner, the respondent passed the impugned order, which is in violation of the principles of natural justice.
3. On the other hand, the learned Additional Government Pleader (Taxes) would submit that the respondent uploaded the notice for personal hearing in the GST Online Portal. But the petitioner failed to avail the said opportunity. He would further submit that now, the petitioner can very well approach the Appellate Authority. Hence, he prayed for appropriate orders. 2/6
4. In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the disputed tax in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Additional Government Pleader (Taxes) has no serious objection.
5. Having regard to the admitted fact that the impugned order came to be passed without hearing the petitioner in violation of the principles of natural justice, and also considering the submissions made by the learned counsel on either side, this court passes the following order:- (i) The order impugned herein are set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay a 10% of the disputed tax to the respondent within a period of four weeks from the date of receipt of a copy of this order and 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 two weeks thereafter.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same after 3/6
issuing a 14 days clear notice by fixing the date of personal hearing and thereafter pass appropriate orders on merits and in accordance with law, as expeditiously as possible.
6. Accordingly, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 28.08.2024 (1/2) Speaking/Non-speaking order Index : Yes / No r n s 4/6
To The State Tax Officer, Gudiyatham (East) Assessment Circle, Gudiyatham.
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KRISHNAN RAMASAMY.J., r n s W.P.No.6863 of 2024 & W.M.P.Nos.7658 & 7659 of 2024 28.08.2024 (1/2) 6/6