S Sivakumar v. State Tax Officer Inspection 1
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 23.09.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.27366 of 2024 & W.M.P.Nos.29855 and 29857 of 2024 S.Sivakumar ...
Petitioner Vs.
State Tax Office Inspection 1 Office of the Joint Commissioner ST INTL Vellore.
...
Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records culminating into summary order dated 09.08.2023 bearing reference No.ZD330823048106K issued by the respondent and quash the same. For Petitioner : Ms.Janani N For Respondent : Mr.G.Nanmaran Special Government Pleader (Taxes) *** 1/6
O R D E R
This writ petition has been filed by the petitioner challenging the order of the Respondent dated 09.08.2023 and to quash the same.
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 would submit that in the present case, the respondent has issued a show cause notice dated 17.05.2024 to the petitioner and the same was uploaded in the "view additional notice and orders" column in the GST portal. Since the Petitioner was not aware of the said notice they had failed to file their reply. Under these circumstances, the impugned order dated 09.08.2023 came to be passed by the Respondent demanding tax along with penalty and interest for the Assessment Year 2018-2019, without affording an 2/6
opportunity of hearing to the Petitioner and therefore the impugned assessment order is passed in violation of the principles of natural justice.
5. On the other hand, the learned Government Advocate (Taxes) would submit that the respondent uploaded the show cause notice as well as the personal hearing notice in the GST Online Portal. But the petitioner failed to submit reply and therefore the impugned assessment order came to be passed.
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 disputed tax liability made by the respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Government Advcoate (Taxes) has no serious objection.
7. Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondent and also perused the materials available on record.
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8. In the present case, since the show cause notice followed by personal hearing notice was uploaded in the GST Portal, the petitioner was not aware of the same and therefore they were not in a position to file reply for the show cause notice.
9. Further, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order is 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 09.08.2023 passed by the Respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 09.08.2023 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax to the respondents within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned 4/6
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.
10. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.
23.09.2024 Speaking/Non-speaking order Index : Yes / No arr 5/6
KRISHNAN RAMASAMY.J., arr To State Tax Office Inspection 1 Office of the Joint Commissioner ST INTL Vellore.
W.P.No.27366 of 2024 & W.M.P.Nos.29855 and 29857 of 2024 23.09.2024 6/6