Tvl. Dhayalan Timber Traders v. The State Tax Officer (Inspection Cell)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 31.03.2021

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.7232, 7235 & 7238 of 2021 and W.M.P.(MD)Nos.5522 to 5525, 5527 & 5529 of 2021 Tvl.Dhayalan Timber Traders, Rep. by its Proprietrix T.Kanagarajan No.5/143, Elluvilai, Rajakkamangalam Post, Kanyakumari District.

... Petitioner in all W.Ps.

-VsThe State Tax Officer (Inspection Cell), Tirunelveli, Tirunelveli Division.

... Respondent in all W.Ps.

Prayer in W.P.(MD)No.7232 of 2021: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent herein in Ref.No.ZD331120002503F (Order No.33EBPPK33911Z817-18), dated 20.11.2020 for the financial year 2017-18 and quash the same as illegal, invalid and violative of the principles of natural justice and further direct the respondent to issue demand notice, show cause notice, DRC proceedings, detailed inspection of the petitioner's documents and more fully thereafter giving an opportunity to the petitioner to file their objections and thereafter affording a personal hearing to the petitioner to putforth their case.

Prayer in W.P.(MD)No.7235 of 2021: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent herein in Ref.No.ZD3311200025069 (Order No.33EBPPK33911Z818-19), dated 20.11.2020 for the financial year 2018-19 and quash the same as illegal, invalid and violative of the principles of natural justice and further direct the respondent to issue demand notice, show cause notice, DRC proceedings, detailed inspection of the petitioner's documents and more fully thereafter giving an opportunity to the petitioner to file their objections and thereafter affording a personal hearing to the petitioner to putforth their case.

Prayer in W.P.(MD)No.7238 of 2021: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent herein in Ref.No.ZD3311200025111 (Order No.33EBPPK33911Z819-20), dated 20.11.2020 for the financial year 2019-20 and quash the same 1/3

as illegal, invalid and violative of the principles of natural justice and further direct the respondent to issue demand notice, show cause notice, DRC proceedings, detailed inspection of the petitioner's documents and more fully thereafter giving an opportunity to the petitioner to file their objections and thereafter affording a personal hearing to the petitioner to putforth their case.

For Petitioner : Mr.M.Natarajan(in all WPs) For Respondents : Mrs.J.Padmavathi Devi (in all W.Ps.) Special Government Pleader COMMON ORDER Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. With the consent of learned counsel on either side, the Writ Petition is taken up for final disposal at the admission stage itself.

2.M/s.Dhayalan Timber Traders is the petitioner in these writ petitions. The assessment years relate to 2017-18, 2018-19 and 2019-2020. The impugned orders of assessment are challenged primarily on the ground that the petitioner was not afforded with any opportunity of personal hearing as contemplated under Section 75

(4) and 75(5) of GST Act. This ground has been specifically taken in the affidavits filed in support of these writ petitions. 3.I wanted to know from the learned Special Government Pleader as to whether any personal hearing notice was specifically sent by the assessing authority to the petitioner. It is stated that since the whereabout of the petitioner were not known, no such personal hearing notice was sent. I am not able to accept the said explanation. Obviously, the petitioner did have an address. Even if the pre-revision notice was returned, still the duty is cast on the assessing officer to send a personal hearing notice in the mode contemplated under the statute. The assessing authority cannot assume that the assessee will not receive the personal hearing notice also.

4.On the ground of violation of principles of natural justice, this Court sets aside the orders impugned in the writ petitions. However, I must take note of the contention of the learned Special Government Pleader that the petitioner is adopting a hide and seek approach. The petitioner's counsel gives an undertaking that the assessee will go to the office of the respondent on 09.04.2021 at 11.00 a.m. and give his address for service for all future communications. On the said date, it is open to the respondent to intimate the next hearing date also. Of-course, the respondent will give opportunity to the petitioner to file his objections. A copy of the pre-revision notice may also be served on the petitioner, so 2/3

that, he can furnish his objections.

5.These Writ Petitions are allowed on these terms. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (AE) // True Copy // / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

To The State Tax Officer (Inspection Cell), Tirunelveli, Tirunelveli Division.

+3 CC to M/s.M.NATARAJAN, Advocate ( SR-14716[F] dated 31/03/2021 ) +1 CC to M/s.SPL GP ( SR-15017[F] dated 01/04/2021 ) W.P.(MD)Nos.7232, 7235 & 7238 of 2021 and W.M.P.(MD)Nos.5522 to 5525, 5527 & 5529 of 2021 31.03.2021 SRK(CO) KK(08.04.2021) 3P 6C 3/3