Tvl Hiltz Home Appliance v. The State Tax Officer (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 19.03.2025 Coram The Hon'ble Mr.Justice Krishnan Ramasamy and W.M.P.Nos.
Tvl.Hiltz Home Appliance, Rep. by its Proprietrix Mrs.Delphina Justin, No.47, Periyagounder Nagar, SRP Mill Backside, Vinayagapuram North, Sarvanampatti Post, Coimbatore- 641035. ... Petitioner ..Vs..
The State Tax Officer (ST), Saravanampatti (East) Circle, Coimbatore, Tamil Nadu.
... Respondent Prayer: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the Impugned Assessment Order in Ref.No.ZD330224004950X dated 01.02.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the Financial Year 2022-23 issued by the respondent herein from the files of the respondent herein,QUASH the same. 1/6
For Petitioner : Mrs.Aparna Nandakumar For Respondent : Ms.Amirthapoonkodi Dinakaran
ORDER
The challenge in this writ petition is to the order dated 01.02.2024 passed by the respondent and to quash the same. 2.Ms.Amirthapoonkodi Dinakaran, learned Government Advocate (Taxes), takes notice on behalf of the respondent.
3. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself.
4. The learned counsel for the petitioner submits that intially the respondent issued Pre-Cause Notice dated 16.08.2023 followed by Show Cause Notice dated 14.11.2023 to the petitioner by uploading the same in the "View Additional Notices and Orders" column of the GST portal instead of "View Notices and Orders" column. Therefore, the petitioner was unaware of the same and hence failed to submit its reply. Subsequently, the respondent passed the impugned assessment order along with Summary Order dated 01.02.2024, demanding tax along with interest and penalty for the Assessment Year 20222/6
2023 and the same was also uploaded in the GST Portal. The petitioner came to know of the impugned assessment order belatedly.
5. Further, he would submit that impugned assessment order came to be passed without affording an opportunity of personal hearing to the Petitioner and therefore the same is passed in violation of principles of natural justice. Hence she prays to set aside the impugned order.
6. The learned Government Advocate (Taxes) appearing for the Respondent submitted that though the Show Cause Notice as well as the personal hearing notices were issued to the Petitioner, by uploading the same in the GST portal, the petitioner neither failed to submit its reply nor appeared for personal hearing and hence impugned assessment order came to be passed.
7. In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 25% of the disputed tax liability made by the respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Government Advocate (Taxes) appearing for the Respondent has no serious objection.
3/6
8. Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the Respondent and also perused the materials available on record.
9. In the present case, since all the notices were uploaded in the GST portal, the petitioner was unaware of the same and hence could not file its reply. Under such circumstances, impugned order came to be passed.
10. It is settled law that violation of principles of natural justice is a failure of due process. If any order is passed against the petitioner with demand, that order has to be passed after giving an opportunity of personal hearing to the petitioner otherwise, it will amount to depriving the interest of the petitioner and the same amounts to violation of principles of natural justice.
11. In the case on hand, the impugned order came to be passed without hearing the petitioner. Hence, this Court is of the view that the impugned order passed is in violation of principles of natural justice and it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned 4/6
assessment order along with summary order dated 01.02.2024 passed by the Respondent. Accordingly, this Court passes the following order:- (i) The orders impugned herein are set aside and the matter is remanded to the Respondent for fresh consideration on condition that as volunteered by the Petitioner, they shall pay 25% of 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 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.
5/6
Krishnan Ramasamy,J., arr
12. Accordingly, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 19.03.2025 Speaking/Non-speaking order Index : Yes / No arr To The State Tax Officer (ST), Saravanampatti (East) Circle, Coimbatore, Tamil Nadu.
6/6
7/6