Shri . Senthilvel v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy and W.M.P.Nos.18456 , 18458 and 18461 of 2025 Shri.Senthilvel
...Petitioner
Vs.
1. The State of Tamil Nadu, Represented by its Secretary to Government Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai- 600009.
2. The Assistant Commissioner (ST), Tiruppur Rural-I.
3. The State Tax Officer (ST), Rural-1 Assessment Circle, Tiruppur.
4. The Joint Commissioner (ST), Tiruppur Rural-I.
...Respondents
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Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus pertaining to the impugned order dated 30.04.2024 in AD330823012886Z/2018-19 passed by the 3rd respondent and quash the same and consequently direct the 2nd respondent to withdraw the notice dated 26.09.2024. For Petitioner : Mr.Sethu Prabhakaran for Mr.S.A.Mangai For Respondents : Mrs.K.Vasanthamala Government Advocate (Taxes) Order Mrs.K.Vasanthamala, learned Government Advocate (Taxes), takes notice on behalf of the respondents. 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 dated 30.04.2024 passed by the third respondent for the AY 2018-19 and to quash the same and also consequential direction to the 2nd respondent to withdraw the notice dated 26.09.2024.
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3. The learned counsel for the petitioner would submit that the respondents issued a show cause notice on 22.12.2023, by uploading the same in the GST portal, without serving physical copy of the same to the petitioner. Therefore, the petitioner was not aware of the said notice and failed to submit reply. Since the petitioner failed to file reply to the said show cause notice, the third respondent has confirmed the proposals contained in the show cause notice and passed the present impugned order. 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. 3.1.
It is also submitted by the learned counsel for the petitioner that the petitioner is ready and willing to deposit 25% of the disputed tax, in the event, this Court is inclined to set aside the impugned order and remand the matter back to the Authority for fresh consideration. He would further submit that the property of the petitioner has been attached subsequent to the impugned order and the same may be lifted, subject to the payment of 25% of the disputed tax. Hence, he prayed for appropriate directions.
4. The learned Government Advocate (Taxes) for the respondents fairly submitted that since the petitioner has voluntarily come forward to deposit 25% of the disputed tax, the prayer sought for by the petitioner may be considered.
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 notice was uploaded on 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. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice.
6. No doubt sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., 4/9
the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act.
7. Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner. Hence, this Court is inclined to set-aside the impugned order with terms, by 5/9
issuing the following directions:- i) The impugned order passed by the third respondent dated 30.04.2024 is set aside.
ii) Consequently, the matter is remanded to the third respondent for fresh consideration.
iii) The petitioner is granted liberty to deposit 25% of the disputed tax, which the petitioner themselves had voluntarily came forward to make such payment, within a period of two weeks from the date of receipt of a 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 third 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. 6/9
vi) Upon production of proof with regard to the payment of 25% of the disputed tax made by the petitioner, the second respondent-Department is directed to lift the attachment notice issued on the petitioner, forthwith.
8. With the above observations & directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.
02.06.2025 arr Index : yes/no 7/9
To
1. The State of Tamil Nadu, Represented by its Secretary to Government Commercial Taxes and Registration Department, Secretariat, Fort St. George, Chennai- 600009.
2. The Assistant Commissioner (ST), Tiruppur Rural-I.
3. The State Tax Officer (ST), Rural-1 Assessment Circle, Tiruppur.
4. The Joint Commissioner (ST), Tiruppur Rural-I 8/9
Krishnan Ramasamy,J., arr 02.06.2025 9/9