Rg Blue Metals v. Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20-03-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY W.P.No.9976 of 2025 and W.M.P.Nos.11176 & 11178 of 2025 RG Blue Metals Rep By Its Managing Partner R Gopal 1/47/2-b-1, Brindavan Apartments Brindavan Road, Fairlands, Salem 636004.
Petitioner(s) Vs Assistant Commissioner (ST) Alagapuram Assessment Circle, No.17 Pitchards Road, Hasthampatty, Salem 636007.
Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33AAHFR9921J1ZW/2019-20 dated 29.01.2025 and quash the same.
For Petitioner(s):
Ms.Divya A For Respondent(s):
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 on the respondent in his proceedings in GSTIN 33AAHFR9921J1ZW/2019-20 dated 29.01.2025 and quash the same. 2.Mr.T.N.C.Kaushik, learned Additional Government Pleader (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 admission stage itself.
4.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 31.08.2024 was uploaded in the GST Portal tab in view additional notices
column and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 29.01.2025 was also uploaded in the view additional notices column, which is violation of principle of natural justice. He would further submit that since the petitioner had approached this Court within the limitation period the petitioner is ready and willing to pay 10% 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.
5.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 10% 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 re-consideration, this Court may consider and pass orders.
6.Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader and perused the materials available on record.
7.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. It appears that three reminders were also sent to the petitioner through the GST portal. 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 the reminders 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 the 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 this Court that they have not received any notices. 8.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. 9.For the reasons stated above, this Court is inclined to set aside the impugned order dated 29.01.2025 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 10% 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 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.
10.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.
20-03-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes rst
To Assistant Commissioner (ST) Alagapuram Assessment Circle, No.17 Pitchards Road, Hasthampatty, Salem 636007.
KRISHNAN RAMASAMY J.
rst W.P.No.9976 of 2025 and W.M.P.Nos.11176 & 11178 of 2025 20-03-2025