M/S.Parshva Creation v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01-08-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY AND WMP NO. 31501 OF 2025,WMP NO. 31502 OF 2025 M/s.Parshva Creation, Rep by its Proprietor Mr. Nitesh Kumar, No. 60 A 12, N.S.C. Bose Road, Parrys, Chennai, Tamil Nadu- 600 003.
Petitioner(s) Vs The State Tax Officer, Moore Market Assessment Circle, Integrated Commercial Tax Building, 2nd floor, Elephant Gate Bridge Road, Chennai- 600 003.
Respondent(s) PRAYER:-Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, to call for records of the impugned order passed in GSTIN/33AFIPN4278A1ZN/2020-21 dated 14.10.2024 along with DRC-07 Order under Section 73, Ref No. Ref No. ZD3310240800118
dated 14.10.2024 consequential rectification rejection order dated 25.03.2025 Ref No. ZD3303252003713, on the file of the Respondent herein and the quash the same as illegal, arbitrary against the principle of natural justice and against the law.
For Petitioner(s):
Mr.J.Poojesh For Mr.S.Chetan Prakash For Respondent(s):
Mr.V.Prasanth Kiran Government Advocate (taxes)
ORDER
This writ petition has been filed by the petitioner challenging the impugned assessment order dated 14.10.2024 and the consequential rectification order dated 25.03.2025 passed by the respondent relating to the Financial Year 2020-21 and to quash the same.
2.Mr.V.Prasanth Kiran, learned Government Advocate (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.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 24.07.2024 and three reminders were uploaded in the GST Portal under "View Additional Notices" column and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 14.10.2024 was also uploaded in the GST Portal under "View Additional Notices" column, which is violation of principle of natural justice. He would further submit that the petitioner after getting knowledge about the impugned assessment order being passed, had filed the rectification application. However, the respondent rejected the rectification application vide order dated 25.03.2025.
He would also submit that the petitioner had already remitted the entire disputed tax demand and hence, prayed to set aside the impugned orders directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case.
5.Learned Government Advocate appearing for the respondent would submit that if the Court feels it appropriate and it is a fit case for reconsideration, this Court may consider and pass orders. 6.Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the repondent and perused the materials available on record.
7.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent 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.
8.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.
preferably by way of RPAD, which would ultimately achieve the object of the GST Act.
9.Therefore, this Court finds that there is a lack of opportunities being provided to the petitioner. Hence, this Court is inclined to set-aside the impugned order, by issuing the following directions:- (i) The orders impugned herein are set aside and the matter is remanded back to the respondent for fresh consideration.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order. (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.
10.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.
01-08-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes To The State Tax Officer, Moore Market Assessment Circle, Integrated Commercial Tax Building, 2nd floor, Elephant Gate Bridge Road, Chennai- 600 003.
KRISHNAN RAMASAMY J.
rst AND WMP NO. 31501 OF 2025, WMP NO. 31502 OF 2025 01-08-2025