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Crystal Glazing Systems v. the Assistant Commissioner St

Madras HC3 Jul 2025WP/18059/2025

Case brief

AI extract

What is this about?

Madras High Court; WP No. 18059 of 2025; Krishnan Ramasamy J.; GST assessment order dated 23.10.2024; Assistant Commissioner ST Podanur Assessment Circle; writ of certiorari under Article 226; show cause notice dated 28.09.2023 uploaded on GST Portal; no physical copy or personal hearing notice; violation of natural justice; entire tax demand remitted; liberty to appeal before Appellate Authority within two weeks; limitation aspect not insisted; writ petition disposed; no costs.

What did the court decide?

Liberty to file an appeal before the Appellate Authority within two weeks; the Appellate Authority to consider the appeal and pass appropriate orders on merits and in accordance with law, after hearing the petitioner, expeditiously, without insisting upon the limitation aspect; no costs; connected miscellaneous petitions closed.

Crystal Glazing Systems Vs the Assistant… — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned GST assessment order dated 23.10.2024, passed without physical service of the show cause notice and personal hearing notice (both merely uploaded on the GST Portal), in violation of the principle of natural justice, should be quashed. +1 more

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Ratio / Principle

Considering the submissions of both sides, the Court granted liberty to the petitioner to file an appeal before the Appellate Authority.

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Key takeaways

The petitioner may file the appeal before the Appellate Authority within two weeks from the date of receipt of a copy of the order.ratio¶45
On filing of the appeal, the Appellate Authority shall consider it and pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible, without insisting upon the limitation aspect.ratio¶47
With the above directions, the writ petition is disposed of; there is no order as to costs and the connected miscellaneous petitions are closed.

Detailed headnote1 paragraphs

Madras High Court (Krishnan Ramasamy J.) disposed of W.P. No. 18059 of 2025 filed by M/s Crystal Glazing Systems challenging a GST assessment order dated 23.10.2024 passed by the Assistant Commissioner ST, Podanur Assessment Circle. The petitioner contended that the show cause notice dated 28.09.2023, three reminders and even the impugned order were merely uploaded on the GST Portal without any physical copy or personal hearing notice, constituting a violation of the principle of natural justice, and that it had already remitted the entire tax demand. The Court granted liberty to the petitioner to file an appeal before the Appellate Authority within two weeks from receipt of a copy of the order, directing the Appellate Authority to consider the appeal and pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible, without insisting upon the limitation aspect. No order as to costs; connected miscellaneous petitions closed.

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WP No. 18059 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 03-07-2025

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CORAM

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THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY

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WP No. 18059 of 2025 AND

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WMP NO. 20234 OF 2025,WMP NO. 20233 OF 2025

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M/s.Crystal Glazing Systems (33BRUPK8617D1ZJ), Rep By Its Propretor M Kartikeyan, 9/84, H4 Kaniappakonar Street, Chettipalayam Road Podanur, Coimbatore 641 023.

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Petitioner(s)

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The Assistant Commissioner ST, Podanur Assessment Circle, CT Building, Dr Balasundaram Raod, Coimbatore 641 018.

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Respondent(s)

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PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the impugned order on the file of the respondent vide GSTIN 33BRUPK8617D1ZJ/2017-18 dated 23.10.2024 quash the same.

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

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WP No. 18059 of 2025

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For Petitioner(s): Mr.J Madhusuthanan For Respondent(s): Mr.T.N.C.Kaushik, Additional Government Pleader (t)

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ORDER

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This Writ Petition has been filed by the petitioner challenging the

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impugned assessment order dated 23.10.2024 passed by the respondent.

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2 . Learned counsel appearing for the petitioner would submit that, in

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the present case, the petitioner have not received any physical copy of the show

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cause notice and also personal hearing notice. The show cause notice dated 28.09.2023 and three reminders were uploaded in the GST Portal tab and the

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petitioner had no ocassion to open the GST Portal. Even the impugned order dated 23.10.2024 was also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner had

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remitted the entire tax demand and prayed to set aside the impugned order

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directing the respondent to permit the petitioner to file their reply and provide

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an opportunity of personal hearing so that the petitioner would be able to

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substantiate their case.

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

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WP No. 18059 of 2025

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3.Learned Additional Government Pleader appearing for the

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respondent would submit that the petitioner had remitted the entire tax demand

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and therefore, the petitioner may be directed to file an appeal and contest the

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case.

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4.In reply, learned counsel for the petitioner would submit that the

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petitioner may be granted liberty to file appeal before the Appellate Authority.

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5.Heard the learned counsel for the petitioner as well as the learned

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Additional Government Pleader appearing for the respondent and perused the

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materials available on record.

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6.Considering the submissions made by the learned counsel for the

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petitioner as well as the learned Additional Government Pleader appearing for

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the respondent, this Court is inclined to grant liberty to the petitioner to file an

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appeal. Accordingly, this Court pass the following orders:-

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

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WP No. 18059 of 2025

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(i) The petitioner is at liberty to file an appeal before the Appellate Authority within a period of two weeks from the date of receipt of a copy of this order.

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(ii) On filing of appeal by the petitioner, the Appellate

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Authority shall consider the same and pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible, w ithout insisting upon limitation aspect.

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