Tvl Shree Vishnu Builders v. Deputy State Tax Officer-1
IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 18.10.2024
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY & W.M.P.Nos.33763 to 33765 of 2024 Tvl.Shree Vishnu Builders, (Represented by its Proprietor Mr.S.S.Lalit Kumar), No.37/4, Potters Street, Saidapet, Chennai, Tamil Nadu 15.
... Petitioner Vs.
1.Deputy State Tax Officer-1, Saidapet Assessment Circle, #1, PAPJM Buildings (Annex), Fifth Floor, Greams Road, Chennai 600 006.
2.Deputy Commissioner (ST), South II, 7th Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai 600 035.
3.The Manager, Karur Vysya Bank, New No.22/2, Potters Street, Saidapet, Chennai, Tamil Nadu 600 015.
... Respondents 1/7
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 files of the 1st respondent herein in Form GST DRC-07 with Ref.No.ZD330424163132V dated 22.04.2024 along with detailed proceeding in GSTIN 33AACOK7270K2ZK/2018-19 dated 18.04.2024 for the tax period 2018-19 and quash the same. For Petitioner : Mr.N.Chandirasekar For Respondent : Ms.Amirta Poonkodi Dinakaran, Government Advocate
ORDER
This writ petition has been filed challenging the impugned order dated 18.04.2024 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 2/7
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 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 amount by the petitioner.
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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, it is clear 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 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 18.04.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 18.04.2024 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 (18.10.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount. 4/7
(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 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.
18.10.2024 Speaking/Non-speaking order Index : Yes / No nsa 5/7
To 1.Deputy State Tax Officer-1, Saidapet Assessment Circle, #1, PAPJM Buildings (Annex), Fifth Floor, Greams Road, Chennai 600 006.
2.Deputy Commissioner (ST), South II, 7th Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai 600 035.
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KRISHNAN RAMASAMY.J., nsa & W.M.P.Nos.33763 to 33765 of 2024 18.10.2024 7/7