Vbn Builders v. Assistant Commissioner St
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED :13.03.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.9596 & 9598 of 2025 VBN BUILDERS REGISTERED PARTNERSHIP FIRM REP BY PARTNERS K NATARAJAN, K. THANGAKUMAR, K THANDAPANI 352/2 Thanner Pandal Colony, Anupparpalayam, Tiruppur.
...Petitioner
Vs.
ASSISTANT COMMISSIONER ST ANNUPAR PALAYAM ASSESSMENT CIRCLE GROUND FLOOR, EMPEROR BUIDING NO.16 INDIRA NAGAR FIRST STREET, AVINASHI ROAD TIRUPRUR 641 603.
...Respondent
Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for records on the file of the Respondent relating to the Order bearing GSTIN : 33AAGFV2975B1ZA/2020For Petitioner : Mr.R.Arumugam For Respondent : Mr.C.Harsha Raj Special Government Pleader (T) 1/6
Order Heard Mr.R.Arumugam learned counsel appearing for the petitioner and Mr.C.Harsha Raj learned Special Government Pleader (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. The challenge in this Writ Petition is to the order passed by the quash the same.
3. The learned counsel for the petitioner would submit that all the show cause notice/personal hearing notice, which culminated in the impugned order, were merely uploaded in the GST Portal under the ''View Additional Notices Tab'', the same were unnoticed by the petitioner, hence, the petitioner could not file reply nor appear for the personal hearing, however, without hearing the petitioner, impugned order came to be passed. 2/6
3.1 Therefore, the learned counsel would submit that the impugned order suffers from violation of principles of natural justice and is liable to be aside, as the petitioner has not been heard before passing the impugned order. However, it is stated that the petitioner is also ready and willing to deposit 10% of the disputed tax, in the event, this Court is inclined to set aside the impugned order and remands the matter back to the Authority for fresh consideration, and thus, prays for appropriate orders.
4. The learned Special Government Pleader (T) for the respondent fairly submitted that since the petitioner has voluntarily come forward to deposit 10% of the disputed tax, the prayer sought for by the petitioner may be considered.
5. Taking into consideration of the submissions made on either side and perusal of record, there is no dispute on the aspect that notices, which culminated in the impugned order were merely uploaded in the GST portal, which were unnoticed by the petitioner as the petitioner had no occasion to view the Portal then and there, hence, the petitioner could not file reply or 3/6
appear for the personal hearing. However, the respondent passed the impugned order without even affording any opportunity of hearing to the petitioner, which is nothing but an ex parte order, as the same suffers from violation of principles of natural justice.
6. Thus, once the order is passed in violation of principles of natural justice, this Court cannot impose any condition requiring the petitioner to make any deposit, however, since the petitioner, themselves, have voluntarily come forward to deposit 10% of the disputed tax, to which, the learned Special Government Pleader (T) also agreable, this Court is inclined to pass/issue the following orders/directions:- i) The impugned order passed by the respondent dated 12.12.2024 ii) Consequently, the matter is remanded to the respondent for fresh consideration.
iii) The petitioner is granted liberty to deposit 10% of the disputed tax, which the petitioner themselves have voluntarily came forward to make such payment within a period of two weeks from the date of receipt of a 4/6
copy of this order.
iv) Thereafter, the petitioner is directed to file a reply along with supportive documents within a period of two weeks. v) Thereupon, the respondent is directed to consider the reply and shall issue a clear 14 days notice affording an opportunity of personal hearing to the petitioner and shall decide the matter in accordance with law.
7. In the result, the Writ Petition is allowed on the aforesaid terms. No costs. Consequently, connected Miscellaneous Petitions are closed. 13.03.2025 sd Index : yes/no To ASSISTANT COMMISSIONER ST ANNUPAR PALAYAM ASSESSMENT CIRCLE GROUND FLOOR, EMPEROR BUIDING NO.16 INDIRA NAGAR FIRST STREET, AVINASHI ROAD 5/6
TIRUPRUR 641 603.
Krishnan Ramasamy,J., sd 13.03.2025 6/6