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Madras High CourtWP/12868/2025disposed of

Geo Tech Threekay Jv v. The Assistant Commissioner Of Gst

2025-04-09Honourable Mr Justice Krishnan Ramasamy7 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 09.04.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.No.14404 of 2025 Geo Tech Threekay JV, Rep by its Authorised Signatory Mr.Babu George, NO.8th Floor, KSHB Office Complex, Panampillai Nagar, Cochin ... Petitioner Vs.

The Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 40 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in original No.20/2024 dated 14.08.2024 and quash the same and consequently, direct the respondent to rehear the matter afresh.

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For Petitioner : Mr.M.Chandru For Respondent : Mr.K.S.Ramaswamy, Senior Standing counsel

ORDER

This writ petition has been filed challenging the impugned order dated 14.08.2024 passed by the respondent.

2. Mr.K.S.Ramaswamy, learned Senior Standing counsel, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that the show cause notice was issued by respondent on 30.05.2024. Subsequently, the petitioner, vide communication dated 06.08.2024, sought for 30 days time to file their reply. However, without considering the said request, the impugned order came to be passed by the respondent on 14.08.2024. Further, no opportunity of personal hearing was provided to the petitioner prior to the passing of said impugned 2/7

order. Hence, this petition has been filed.

4. Further, he would submit that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.

5. On the other hand, the learned Senior Standing counsel appearing for the respondent would submit that the respondent had issued the notice, but the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount by the petitioner.

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6. Heard the learned counsel for the petitioner and the learned Senior Standing counsel for the respondent and also perused the materials available on record.

7. In the case on hand, it is clear that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.

8. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 14.08.2024 passed by the respondent. Accordingly, this Court passes the following order:- 4/7

(i) The impugned order dated 14.08.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of disputed tax amount to the respondent within a period of four weeks from today (09.04.2025) 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 three weeks from the date of receipt of copy of this order.

(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.

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9. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 09.04.2025 Speaking/Non-speaking order Index : Yes / No nsa To The Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No.2054, I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 40 6/7

KRISHNAN RAMASAMY.J., nsa and W.M.P.No.14404 of 2025 09.04.2025 7/7