Rethinasamy Mahalingam v. The State Tax Officer (St)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.06.2025
CORAM
THE HON'BLE MR.JUSTICE C. SARAVANAN and W.M.P.(MD) Nos.11897 & 11898 of 2025 Rethinsamy Mahalingam Proprietor of Classic Agencies 1st Floor, 7/836, Balasubramaniyan Street, College Compound, Nagamalai Puthukottai, Madurai - 625 019.
... Petitioner Vs.
The State Tax Officer (ST)/ The Commercial Tax Officer, Madurai Rural (West) Assessment Circle, Commercial Taxes Building (Near Law College), Dr.Thangaraj Road, K.K.Nagar, Madurai - 625 020.
... Respondent PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records from the file of the respondent in impugned order passed in Reference No.ZD330225020958F in GSTIN/ID : 33AAPPM8613E1ZO dated 03.02.2025 for the F.Y. 2017-18 and quashing the same as without Page No. 1 of 6
jurisdiction, barred by limitation, erroneous on facts and violative of principles of natural justice.
For Petitioner : Mr.R.Ananth for Mr.K.S.Prakash For Respondent : Mr.R.Suresh Kumar Additional Government Pleader
O R D E R
Mr.R.Suresh Kumar, the learned Additional Government Pleader, takes notice for the respondent.
2. With the consent of the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent, this Writ Petition is being disposed of at the time of admission.
3. The petitioner has filed this Writ Petition challenging the impugned order passed in Reference No.ZD330225020958F under GSTIN/ID: 33AAPPM8613E1ZO, dated 03.02.2025, for the financial year 2017-18.
4. The petitioner has filed this writ petition on 05.06.2025, i.e., two days after the expiry of the limitation period for filing an appeal under Page No. 2 of 6
Section 107 of the TNGST Act, 2017, before the Commissioner, as the petitioner is an assessee under the Tamil Nadu State Authorities.
5. The impugned order has been passed for the tax period from July 2017 to March 2018, which was preceded by a notice in Form GST DRC-01A dated 19.09.2023 issued under Section 73(5) of the Act, and a Show Cause Notice in Form GST DRC-01 dated 31.12.2023 issued under Section 74 of the Act. The petitioner submitted a reply to the said notices. However, the impugned order has been passed as if the petitioner's reply did not address the queries raised in the aforesaid Show Cause Notice. The operative portion of the impugned order reads as under: ANALYSIS AND CONCLUSION:
On examination of the reply of the tax payer reveals that they have not filed reply as per query raised in the SCN. They have neither filed any original invoices and other related documents as per section 16(2) of the Act nor filed any certificate as per circular No. 183-2022 dt:27-12-2022. Hence the tax payer were advised to file necessary document/certificate on the date of personal hearing and informed that, in the absence of the above such documents the proposal will be confirmed. The details of Personal hearing notices are appended below.
SI NO NOTICE TYPE GST FORM ISSUED DATE TAX PAYER REPLY 1st personal hearing in the form of Reminder Reminder-1 05.08.2024 No reply submitted and Not appeared Page No. 3 of 6
personal hearing in the form of Reminder through portal and postal Reminder-2 06.09.2024 No reply submitted and Not appeared 1st personal hearing in the form of Reminder portal and postal Reminder-3 14.12.2024 No reply submitted and Not appeared The tax payer had not turned up even after repeated reminders. From the above it is construed that they have nothing to say in the matter. Hence for the adjudicating authority there is no other go, except confirming the proposal. I therefore confirm the proposal and Ordered under section 74 of TNGST Act, 2017 as follows. S.
No Issue SGST CGST IGST CESS Total Total tax due 100382 100382 0 200764 Interest up to 20-1-2025 (2465 days) 122026 122026 0 244052 Penalty 100382 100382 0 200764 Total (1+2+3) 322790 322790 0 645580 Total liability ---------- Rs.6,45,580/- (The quantum of interest regarding the outstanding tax liability is worked out is up to the date of issue of this order only. While making payment, the taxable person is informed that interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues as stated in the order) A Form DRC-07 issued through common portal.
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6. A reading of the impugned order indicates that it is a nonspeaking order and reflects non-application of mind to the reply filed by the petitioner. Therefore, this Court has no option except to quash the impugned order and remit the matter back to the respondent to pass a fresh order on merits, as expeditiously as possible, preferably within a period of three months from the date of receipt of a copy of this order. The petitioner shall file a detailed reply within a period of 30 days from the date of receipt of a copy of this order.
7. With the above observations, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 10.06.2025 JEN Index : Yes / No Internet : Yes / No To The State Tax Officer (ST)/ The Commercial Tax Officer, Madurai Rural (West) Assessment Circle, Commercial Taxes Building (Near Law College), Dr.Thangaraj Road, K.K.Nagar, Madurai - 625 020.
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C.SARAVANAN , J.
JEN and W.M.P.(MD) Nos.11897 & 11898 of 2025 10.06.2025 Page No. 6 of 6