Technochem Distributors v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Technochem Distributors Rep by its Partner, Paresh Vasa : Petitioner versus The State Tax Officer, Nungambakkam Assessment Circle, 88, Mayor Ramanathan salai, Chetpet, Chennai 31 : Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for the issuance of a Writ of Certiorarified Mandamus calling the records on the file of the respondent herein in Show cause Notice reference No.ZD3305243287675 dated 31.5.2024 and order reference No.ZD33AAHFT730D1ZQ dated 30.8.2024 and quash the same and consequently direct the respondent to give an opportunity of being heard to petitioner.
For Petitioner : Mr.A.Ganesh For Respondent :Mr.V.Prashanth Kiran, Government Advocate 1/11
ORDER
The present writ petition is filed challenging the impugned order dated 30.8.2024 on the limited ground that impugned order proceeds on the basis that as though no reply has been filed, which is contrary to the facts.
2. The petitioner is a partnership firm engaged in the supply of leather related chemicals. The petitioner is registered dealer under Tamil Nadu Goods and Services Act, 2017. During the relevant period, the petitioner had filed its return and paid appropriate taxes. On scrutiny of the monthly returns filed by the petitioner, the following defects were noticed : i) Mismatch between GSTR3B and GSTR 1 ii) Mismatch between GSTR3B and GSTR2A iii) Mismatch between GSTR1 and E-waybill generated regarding intrastate transaction of Rs.1415176.00 iv) Mismatch between GSTR1 and E waybill generated regarding intrastate transaction 1444892.00.
2.1. Subsequently, a Show Cause Notice was issued on 31.05.2024. The petitioner had filed its reply on 25.06.2024 in response to the show cause notice. 2/11
However, without considering the same, the impugned order came to be passed.
3. It was pointed out by the learned counsel for the petitioner that personal hearing was not granted as would be evident from the following Table, which forms part of the show cause notice.
Sr.No.
Description Particulars Date by which reply has to be submitted 30-6-2024 Date of personal hearing NA
4. To the contrary, it is submitted by the learned Government Advocate for the respondent that this is an appealable order and when there is an effective alternate remedy, this Court should not normally exercise it discretion under Article 226 of the Constitution of India.
5. This Court is conscious of the fact that normally jurisdiction under Article 226 would not be entertained when there is an alternate remedy, however the same is not an absolute bar but is a self imposed restriction and has exceptions carved out to the above rule, one such exception is where the order is made in violation of principles of natural jsutice. 3/11
6. This Court is of the view that the impugned order suffers from principles of natural justice inasmuch as despite the fact that the impugned order extracts the entire reply, however proceeds to pass the impugned order on the premise that the petitioner has not filed its reply. The relevant portion is extracted hereunder:
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7. That apart, as could be seen from the discussion supra, the show cause notice does not provide any opportunity of personal hearing to the petitioner.
8. For the above reasons, the impugned order is liable to be set aside on the ground of violation of principles of natural justice. It is open to the petitioner to the treat the impugned order as a show cause notice and submit its objection, within a period of two (2) weeks from the date of receipt of a copy of this order, which was agreed to by both the learned counsels. If any such reply is filed, the same shall be considered by the respondent and orders shall be passed in accordance with law, after affording a reasonable opportunity of hearing to the petitioner.
9. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, W.M.P.Nos.38716 and 38718 of 2024 are closed.
26.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mrn 9/11
To The State Tax Officer, Nungambakkam Assessment Circle, 88, Mayor Ramanathan salai, Chetpet, Chennai 31 10/11
MOHAMMED SHAFFIQ, J.
mrn 26.11.2024 11/11