B Siva v. The Deputy State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 09.08.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.20577 of 2024 & W.M.P.Nos.22519 & 22520 of 2024 B.Siva Proprietor-M/s.B.Siva, No.55, Ambethkar Nagar, Nerkundram, Chennai - 600 107.
...
Petitioner Vs.
The Deputy State Tax Officer, Koyambedu Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Chennai - 600 123.
...
Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in GSTIN/33BPNPS6492F1ZD/2017-18 dated 30.12.2023 and quash the same.
For Petitioner : Mr.J.Chelladurai Caldwell For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader (Taxes) 1/6
O R D E R
This Writ Petition has been filed by the petitioner to quash the impugned order dated 30.12.2023 passed by the respondent. 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.
The learned counsel for the petitioner would submit that all notices/communications were uploaded under the "View Notices and Orders" and "View Additional Notices and Orders" in the GST portal. However, the petitioner being a small business concern is not aware of the notice uploaded in the GST portal and thus, failed to file their reply within the time. They came to know about the notice only after receiving a call from the respondent. While so, without providing any opportunity to the petitioner, the respondent passed the impugned order, demanding the payment of GST for a sum of Rs.3,19,996/- for the assessment year 2017-2018, which is in violation of the principles of natural justice. 2/6
5.
On the other hand, the learned Additional Government Pleader (Taxes) would submit that the respondent uploaded the notice for personal hearing in the GST Online Portal. But the petitioner failed to avail the said opportunity. He would further submit that now, the petitioner can very well present their case before the Deputy Commissioner (Appeal), since the Appellate Authority has power to remit the case. Hence, he prayed for appropriate orders.
6.
In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the demand made by the respondent in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Additional Government Pleader (Taxes) has no serious objection.
7.
Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the respondent and also perused the materials available on record.
8.
In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned 3/6
order. Hence, this Court is of the view that the impugned order was passed 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 order dated 30.12.2023 passed by the respondent. Accordingly, this Court passes the following order:- (i) The order impugned herein is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of demand 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. 4/6
9.
Accordingly, the Writ Petition is disposed of. There is no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 09.08.2024 Speaking/Non-speaking order Index : Yes / No sri To The Deputy State Tax Officer, Koyambedu Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Chennai - 600 123.
5/6
KRISHNAN RAMASAMY.J., sri W.P.No.20577 of 2024 & W.M.P.Nos.22519 & 22520 of 2024 09.08.2024 6/6