Tvl.V. J. Jagadeesan Indian Agency, v. The State Tax Officer,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04-06-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NO. 22245 OF 2025,WMP NO. 22246 OF 2025 Tvl.V.J.Jagadeesan Indian Agency, Rep. by its Proprietor V.Jagadeesan, No. 88, Babajan Complex, Old Police Line Street, Chengam, Tiruvannamalai 606 701.
Petitioner(s) Vs The State Tax Officer, Polur.
Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue Writ of Certiorari, calling for Respondent's order dated 28.03.2024 with Ref. No.ZD330324195411N and quash the same. For Petitioner(s):
Ms.Jyoshna C For Respondent:
Mr.C.Harsha Raj, Special Government Pleader (Tax)
ORDER
Challenging the order dated 28.03.2024 passed by the respondent relating to the assessment year 2018-2019, the petitioner had filed the present Writ Petition.
2. Mr.C.Harsha Raj, learned Special Government Pleader (Tax), takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition is taken up for disposal at the time of admission stage itself.
3. The learned counsel for the petitioner submitted that an intimation notice in Form DRC-01A dated 25.11.2023, followed by which, a notice in Form DRC-01 dated 07.12.2023 were issued to the petitioner through GST common portal. Thereafter, reminder notice was issued to the petitioner and personal hearing opportunity was also provided to the petitioner. However, the petitioner had neither filed its reply nor availed the opportunity of personal hearing. Hence, the impugned order came to be passed, confirming the proposals.
4. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal under the head "View Additional Notices and Orders" tab, thereby, the petitioner was unaware of the initiated proceedings and thus unable to participate in the adjudication proceedings.
5. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that he may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Special Government Pleader appearing for the respondent does not have any serious objection.
6. 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.
7. 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., 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.
8. 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 issuing the following directions:- i) The impugned order dated 28.03.2024 passed by the respondent is set aside.
ii) Consequently, the matter is remanded to the respondent for fresh consideration.
iii) The petitioner is directed to deposit 25% of the disputed tax, which the petitioner had voluntarily come 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 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.
9. With the above directions, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 04-06-2025 jd Index:Yes/No Speaking/Non-speaking order Internet:Yes To The State Tax Officer, Polur.
KRISHNAN RAMASAMY J.
jd 04-06-2025