Tvl.Triadss Tech Solutions Private Limited v. The Assistant Commissioner (St)
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 20.08.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.24231 of 2024 & WM.P.Nos.26479 & 26480 of 2024 Tvl. Triadss Tech Solutions Private Limited, Rep. by its Director Mr.R.Sureshkumar, F-2, 1st Floor, Es El En Flats, No.22, 11th Main Road, Vijayanagar, Velachery, Chennai - 600 042.
... Petitioner Vs.
The Assistant Commissioner (ST), Velacherry Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department, South Tower, Room No.222, 2nd Floor, Anna Salai, Nandanam, Chennai - 600 035.
... 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 its impugned proceedings made in GSTIN 33AADCT7734L1Z1/2018-2019, dated 03.04.2024 and quash the same and consequently direct the respondent to stay the operation of the recovery proceedings.
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For Petitioner : M/s.S.Sara For Respondent : Mr.G.Nanmaran Special Government Pleader (Taxes)
ORDER
This writ petition has been filed by the petitioner challenging the order dated 03.04.2024 passed by the respondent.
2. Mr.G.Nanmaran, learned Special 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 submits that all notices/communications were uploaded under the "Additional Notices Column" in the GST portal. However, the petitioner, being a small business concern, was not aware of the notices uploaded on the GST portal, resulting in their failure to file a reply within the stipulated time. While so, without providing any opportunity to the petitioner, the respondent passed the impugned order, which is in violation of the principles of natural justice. 2/6
5. On the other hand, the learned Special 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 approach the Appellate Authority. 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 Special Government Pleader (Taxes) has no serious objection.
7. Having regard to the admitted fact that the impugned order came to be passed without hearing the petitioner in violation of the principles of natural justice, and also considering the submissions made by the learned counsel on either side, this court passes the following order:- (i) The order impugned herein is set aside and the matter is remanded to the respondent for fresh 3/6
consideration on condition that the petitioner shall pay a 10% of the 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 after issuing a 14 days clear notice by fixing the date of personal hearing and thereafter pass appropriate orders on merits and in accordance with law, as expeditiously as possible.
8. Accordingly, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 20.08.2024 Speaking/Non-speaking order Index : Yes / No r n s 4/6
To The Assistant Commissioner (ST), Velacherry Assessment Circle, No.571, Integrated Commercial Taxes and Registration Department, South Tower, Room No.222, 2nd Floor, Anna Salai, Nandanam, Chennai - 600 035.
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KRISHNAN RAMASAMY.J., r n s W.P.No.24231 of 2024 & WM.P.Nos.26479 & 26480 of 2024 20.08.2024 6/6