Remanded

Tvl.Balaji On Board Couriers v. The Deputy State Tax Officer

Madras HC11 Sept 2024WP/26146/2024

Case brief

AI extract

What is this about?

The High Court set aside a GST assessment order passed without providing the petitioner an opportunity of hearing. The matter was remanded to the tax authority for fresh consideration on the condition that the petitioner pays 10% of the disputed tax.

What did the court decide?

Impugned order set aside and matter remanded for fresh consideration upon payment of 10% of disputed tax.

Tvl.Balaji On Board Couriers Vs The Deputy State Tax… — Service and Employment | Madras HC (2024)

¶1

W.P.No.26146 of 2024

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

Dated : 11.09.2024

¶4

CORAM

¶5

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY

¶6

W.P.No.26146 of 2024 & W.M.P.Nos.28564 and 28565 of 2024

¶7

Tvl.Balaji On Board Couriers, Represented by its Partner Mr.Raji 1st Floor,A-8, Phase-3, T.V.K.Industrial estate, Guindy, Chennai-32.

¶8

. .. Petitioner

¶9

Vs.

¶10

The Deputy State Tax Officer, Guindy Assessment Circle, Room No.253, 2nd Floor, Integrated Commercial Taxes & registration Building, South Tower, Nandanam, Chennai-35. ... Respondent

¶11

Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records in the files of the Respondent in GSTIN:33AAGFB0131M1ZV/2017-18 dated 29.12.2023 and quash the same as illegal, invalid without jurisdiction and violated the principles of natural justice.

¶12

https://www.mhc.tn.gov.in/judis

¶13

1/8

¶14

W.P.No.26146 of 2024

¶15

For Petitioner : Mr.D.Vijayakumar For Respondent : Mr.G.Nanmaran Special Government Pleader (Taxes)

¶16

O R D E R

¶17

This writ petition has been filed by the petitioner challenging the

¶18

order of the Respondent dated 29.12.2023 and to quash the same.

¶19

2. Mr.G.Nanmaran, learned Special Government Pleader (Taxes) takes notice on behalf of the respondent.

¶20

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

¶21

4. The learned counsel for the petitioner would submit that in the

¶22

present case, the respondent has issued a show cause notice dated 25.09.2023 to the petitioner, followed by Reminders dated 23.11.2023, 08.12.2023 and 09.12.2023 and the same were uploaded in the GST portal. Since Petitioner was not aware of the said notices they had failed to file their reply within the time. Under these circumstances, the 2/8

¶23

https://www.mhc.tn.gov.in/judis

¶24

W.P.No.26146 of 2024

¶25

impugned order dated 29.12.2023 came to be passed by the Respondent

¶26

demanding tax along with penalty and interest for the Assessment Year

¶27

2017-2018, without affording an opportunity of hearing to the Petitioner and therefore the impugned assessment order is passed in violation of the principles of natural justice. He therefore prays to set aside the same.

¶28

5. On the other hand, the learned Special Government Pleader

¶29

(Taxes) would submit that the respondent uploaded the show cause notice and the reminder notices in the GST Online Portal. But the petitioner failed to submit reply in time and therefore the impugned assessment order came to be passed.

¶30

6 . In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the disputed tax liability made by the respondent in the event of providing an opportunity to them to file their reply along with the required documents to substantiate their claim, for which, the learned Special Government Pleader (Taxes) has no serious objection.

¶31

3/8

¶32

https://www.mhc.tn.gov.in/judis

¶33

W.P.No.26146 of 2024

¶34

7. Heard the learned counsel for the petitioner and the learned

¶35

Special Government Pleader (Taxes) for the respondent and also perused the materials available on record.

¶36

In the present case , since the show cause notice followed by reminders were uploaded in the GST Portal , the petitioner was not aware of the same and therefore they were not in a position to file reply for the

¶37

said show cause notice.

¶38

9. Further, it appears 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 is passed in violation of principles of natural justice and 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 29.12.2023 passed by the Respondent. Accordingly, this Court passes the following order:-

¶39

4/8

¶40

https://www.mhc.tn.gov.in/judis

¶41

W.P.No.26146 of 2024

¶42

(i) The impugned order dated 29.12.2023 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 to the respondents within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount.

¶43

(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.

¶44

(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.

¶45

10. With the above directions, this writ petition is disposed of. No

¶46

5/8

¶47

https://www.mhc.tn.gov.in/judis

¶48

W.P.No.26146 of 2024

¶49

closed.

¶50

costs. Consequently, the connected miscellaneous petitions are also closed.

¶51

11.09.2024

¶52

Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No arr

¶53

6/8

¶54

https://www.mhc.tn.gov.in/judis

¶55

W.P.No.26146 of 2024

¶56

¶57

The Deputy State Tax Officer, Guindy Assessment Circle, Room No.253, 2nd Floor, Integrated Commercial Taxes & registration Building, South Tower, Nandanam, Chennai-35.

¶58

KRISHNAN RAMASAMY.J.,

¶59

7/8

¶60

https://www.mhc.tn.gov.in/judis

¶61

W.P.No.26146 of 2024

¶62

arr

¶63

W.P.No.26146 of 2024 & W.M.P.Nos.28564 and 28565 of 2024

¶64

11.09.2024

¶65

8/8

¶66

https://www.mhc.tn.gov.in/judis

Tvl.Balaji On Board Couriers v. The Deputy State Tax Officer

Case brief

What is this about?

What did the court decide?

Tvl.Balaji On Board Couriers v. The Deputy State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

M/s.Prakash Gold Palace Private Limited Vs The Designated committee

M/s.Prakash Gold Palace Private Limited Vs The Designated committee

Real Link Engineering India Pvt. Ltd. Vs Principal Commissioner of

M/s Alkraft Thermotechnologies (Pvt) Ltd. Vs The Assistant Commissioner Of Gst And C.Ex

Sri Seshadri Swamigal Trust Vs National E-Assessment Centre

A.Selvaraj Vs the Principal Commissioner of Income Tax