M/S.Kcp Solar Industry Rep. By v. The Appellate Deputy Commissioner(St)(Gst),

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 12.10.2023

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.29322 & 29326 of 2023 M/s.KCP Solar Industry rep by Its Proprietor Sri.Paramasivam Ashok Kumar, No.59, Dharmapuri Road, Venkathampatty, Uthangarai 636 207.

... Petitioner in both petitions Vs.

1.The Appellate Deputy Commissioner (ST)(GST) Salem & Erode, Commercial Taxes Building, Pitchards Road, Salem 7 2.The State Tax Officer, Harur Assessment Circle.

... Respondents in both petitions Common Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the first respondent in his proceedings in Appeal Nos.155/2022 and 156/2022 1/6

respectively and quash the order dated 11.09.2023 passed therein. For Petitioner in both petitions : Mr.B.Raveendran For Respondent in both petitions : Mr.C.Harsharaj, Additional Government Pleader COMMON ORDER These writ petitions have been filed challenging the orders dated 11.09.2023 passed by the first respondent in Appeal Nos.155/2022 and 156/2022.

2. Mr.C.Harsharaj, learned Additional Government Pleader, 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 the said appeals were dismissed due to the non-appearance of petitioner. Further, he would submit that already the petitioner had engaged his 2/6

representative to represent the case before the respondent. Hence, when the petitioner received the notice of hearing from the respondent, he was under the impression that his representative will also have received the same. However, it appears that the notice was only sent to the assessee/petitioner and no communication was sent to his representative. Under these circumstances, the appeals came to be dismissed for nonappearance. Hence, without any other option, the present writ petitions came to be filed.

5. The learned counsel for the respondents would fairly submit that considering the facts and circumstances of the present petitions, this Court may pass the appropriate orders.

6. Heard the submissions made by the learned counsel for the petitioner and the respondents and also perused the materials available on record.

3/6

7. Considering the above submissions and the reasons stated in the affidavit filed in support of these petitions, this Court is of the view that in the interest of justice, the impugned orders have to be set aside and the fresh orders shall be passed on merits after providing opportunity to the petitioner.

8. Accordingly, the impugned orders are set aside and the appeals in Appeal Nos.155 of 2022 and 156 of 2022 are restored. Further, while setting aside the order passed by the first respondent, this Court directs the first respondent to fix the date of hearing of the aforesaid appeals on 15.11.2023 and the petitioner is also directed to appear before the Appellate Authority on the aforesaid dated.

9. With the above directions, these writ petitions are disposed of. Consequently, the connected miscellaneous petitions are also closed. 12.10.2023 Speaking/Non-speaking order Index : Yes / No 4/6

nsa 5/6

KRISHNAN RAMASAMY.J., nsa and W.M.P.Nos.29322 & 29326 of 2023 12.10.2023 6/6