Sri Padmavathi Promotors Private Limited v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 13.03.2025
CORAM
THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Sri Padmavathi Promotors Pvt. Ltd., Rep. by its Director, S.Baskar, No.55, Padmavathi Homes, 3rd Main Road, Alwarthirunagar Annexe, Valasaravakkam, Chennai 600 087.
.. Petitioner Vs.
The State Tax Officer/ The Commercial Tax Officer, Saligramam Assessment Circle, No.46, 3rd Floor, Room No.310, Bishop Garden, Mylapore Taluk Office Buildings, Greenways Road, Chennai - 600 028.
.. Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari, to call for the records from the file of respondent in impugned order of the respondent in GSTIN:33AATCS8504R1ZG/2019-20 dated 12.08.2024 and consequential impugned order under Section 73 and FORM GST DRC-07 in Reference 1/8
No.ZD3308241091851 dated 13.08.2024 passed for the F.Y.2019-20 and quash the same as void ab initio, illegal, arbitrary and violative of principles of natural justices.
For Petitioner : Mr.R.Ananth For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T)
ORDER
This Writ Petition has been filed by the petitioner seeking to call for the records from the file of respondent in impugned order of the respondent in GSTIN:33AATCS8504R1ZG/2019-20 dated 12.08.2024 and consequential impugned order under Section 73 and FORM GST DRC-07 in Reference No.ZD3308241091851 dated 13.08.2024 passed for the F.Y.2019-20 and quash the same as void ab initio, illegal, arbitrary and violative of principles of natural justices.
2.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner has not received any pyshical copy of the show cause notice and also personal hearing notice. The show cause notice dated 11.10.2023 was uploaded in the GST Portal tab in view additional 2/8
notices column and the petitioner had no ocassion to open the GST Portal. Even the impugned orders dated 12.08.2024 & 13.08.2024 were also uploaded in the view additional notices column, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case.
3.Learned Additional Government Pleader appearing for the respondent would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner in respect of the impugned assessment period, if the Court feels it appropriate and it is a fit case for reconsideration, this Court may consider and pass orders. 3/8
4.Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader and perused the materials available on record.
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 notices were issued through 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. When such being the case, this Court feels that when the respondent did not receive any reply/response from the petitioner for the show causes notice and when the statute provide alternative mode for sending notices, it is a bounden duty of the respondent to choose an other effective mode of service instead of uploading the notices and reminders on the common portal again and again. When such exercise is being carried out, the petitioner would have not come with the plea before his Court that they have not received any notices. 4/8
6.Thus, in such circumstances, this Court is of the view that the impugned order came to be passed without affording opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law.
7.For the reasons stated above, this Court is inclined to set aside the impugned orders dated 12.08.2024 & 13.08.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The order impugned herein is set aside on condition that the petitioner deposits 25% of the disputed tax amount in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order. (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 and issue a 14 days 5/8
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, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petition is closed.
13.03.2025 rst Index : Yes/No Internet: Yes/No Speaking/Non-Speaking Order To:
The State Tax Officer, Saligramam Assessment Circle, No.46, 3rd Floor, Room No.310, Bishop Garden, Mylapore Taluk Office Building, Greenways Road, Chennai - 600 028.
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KRISHNAN RAMASAMY, J.
rst 13.03.2025 8/8