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Madras High CourtWP/24297/2025disposed of

Tvl. Sri Ayyanar Stores v. Commercial Tax Officer/ State Tax Officer

2025-07-07Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 07.07.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.27347 & 27348 of 2025 Tvl.Sri Ayyanar Stores, Rep. by its Proprietor, 96, S C Main Road, Valapady, Salem - 636 115.

... Petitioner Vs.

Commercial Tax Officer/State Tax Officer, Ayyothyapattinam Circle, Salem, No.17 Pitchards Road, Salem - 636 007.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records relating to the impugned order in Reference No.ZD3302251071226 dated 12.02.2025 along with annexures passed by the respondent and quash the same. For Petitioner : M/s.R.Sri Visvapriya For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader 1/6

ORDER

This writ petition has been filed challenging the impugned order dated 12.02.2025 passed by the respondent.

2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, 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 in this case, all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner was not well at that point of time, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.

4. Further, he would submit that the petitioner is willing to pay 2/6

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 Additional Government Pleader appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. 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.

6. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.

7. In the case on hand, it is evident that the show cause notice was 3/6

uploaded on the GST Portal Tab. According to the petitioner, he was not well during the issuance of said show cause notice 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.

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 12.02.2025 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 12.02.2025 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 the date of receipt of a copy of this order. The setting aside of 4/6

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 payment of amount as stated above.

(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.

9. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.

07.07.2025 Speaking/Non-speaking order Index : Yes / No vm KRISHNAN RAMASAMY.J., 5/6

vm To Commercial Tax Officer/State Tax Officer, Ayyothyapattinam Circle, Salem, No.17 Pitchards Road, Salem - 636 007.

and W.M.P.Nos.27347 & 27348 of 2025 07.07.2025 6/6