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Madras High CourtWP/29403/2024disposed of

M/S M S K G Construction v. The Commercial Tax Officer

2024-10-15Honourable Mr Justice Krishnan Ramasamy6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 15.10.2024

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.32031 & 32033 of 2024 M/s.KG Construction, Rep by its Partner, Bhanumathi, No.17, Mohamed Husai Colony, Kolathur, Chennai 600 099.

... Petitioner Vs.

The Commercial Tax Officer (ST), Surappattu Assessment Circle, Room No.117, First Floor, No.32, Elephant Gate Bridge Road, Chennai 600 003.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the impugned order in Ref.No.ZD3308242636281 dated 28.08.2024 for the FY 2019-2020 under Section 73 read with Section 16(4) of the Goods and Services Tax Act by the respondent, quash the 1/6

same and direct the respondent to give sufficient opportunity to provide necessary documents including personal hearings. For Petitioner : Mr.R.Ramkumar For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate

ORDER

This writ petition has been filed challenging the impugned order dated 28.08.2024 passed by the respondent.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, 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 all notices/communications were uploaded by the respondent under the column, viz., "View Additional Notices and Orders", in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned 2/6

order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.

4. On the other hand, the learned Government Advocate appearing for the respondent would submit that the respondent has uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, she has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, she requested this Court to remit the matter back to the respondent, subject to the payment of 10% of the disputed tax amount by the petitioner.

5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.

6. In the case on hand, no opportunity of personal hearing was 3/6

provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since 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 28.08.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 28.08.2024 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 amount to the respondent within a period of four weeks from today (15.10.2024) 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 three weeks from the date of receipt of copy of this order.

(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and 4/6

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.

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

15.10.2024 Speaking/Non-speaking order Index : Yes / No nsa To The Commercial Tax Officer (ST), Surappattu Assessment Circle, Room No.117, First Floor, No.32, Elephant Gate Bridge Road, Chennai 600 003.

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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.32031 & 32033 of 2024 15.10.2024 6/6