Tvl Jai Nidhi Automation Vs The State Tax Officer

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD330125123549K / 2020-21 dated 16.01.2025 issued by the Respondent and quash the same.

¶14

1/6

¶15

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

¶16

W.P.No.23585 of 2025

¶17

For Petitioner : Ms. Meera Ramesh For Respondent : Ms.K.Vasanthamala, GA

¶18

ORDER

¶19

This writ petition has been filed challenging the impugned order

¶20

dated 16.01.2025 passed by the respondent.

¶21

The learned counsel for the petitioner would submit that in this case, in this case, the show cause notice in DRC-01 was issued on 29.11.2024, whereby, the respondent had raised 19 issues against the petitioner. Subsequently, the reply was filed by the petitioner on 29.12.2024. Thereafter, the impugned order came to be passed on 16.01.2025, whereby 5 additional issues were raised by the respondent, for which, no opportunity was provided to the petitioner either for filing the reply or for personal hearing. Hence, he would contend that in nonapplication of mind, the respondent had passed the impugned order, which travels beyond the scope of show cause notice and prays this Court to set aside the said impugned order.

¶22

2/6

¶23

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

¶24

W.P.No.23585 of 2025

¶25

3. After taking appropriate instructions from the Department, the

¶26

learned Government Advocate appearing for the respondent had confirmed the submissions made by the petitioner and hence, she requests this Court to pass appropriate orders.

¶27

4. Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and also perused the materials available on record.

¶28

5. In the case on hand, initially, the show cause notice in DRC-01

¶29

was issued on 29.11.2024, whereby, the respondent had raised 19 issues against the petitioner. For the said show cause notice, the reply was filed by the petitioner on 29.12.2024. Thereafter, the impugned order came to be passed on 16.01.2025, whereby 5 additional issues were raised by the respondent, for which, no opportunity was provided to the petitioner either for filing the reply or for personal hearing. Hence, it is clear that i n total non-application of mind, the respondent had passed the impugned order, which travels beyond the scope of show cause notice.

¶30

3/6

¶31

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

¶32

W.P.No.23585 of 2025

¶33

6 . Normally, if any discrepancy is traced out, the respondents are

¶34

supposed to have pointed out the same to the petitioner and provided sufficient opportunity to them to present their case. However, in this case, all of a sudden, the respondents had raised 5 additional issues, for the very first time, while passing the impugned assessment order, which is a clear violation of principles of natural justice.

¶35

7. For all the reasons stated above, this Court is of the considered

¶36

view that it is a fit case to interfere on the aspect of non-providing of sufficient opportunity to the petitioner. Therefore, this Court is inclined

¶37

to set aside the impugned order. Accordingly, this Court passes the

¶38

following order:-

¶39

(i) The impugned order dated 16.01.2025 is set aside and the matter is remanded to the respondent for fresh consideration

¶40

(ii) The petitioner is directed to consider the aforesaid assessment order dated 16.01.2025 as a show cause notice and file their reply/objection along with

¶41

4/6

¶42

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

¶43

W.P.No.23585 of 2025

¶44

the required documents within a period of four weeks from the date of receipt of copy of this order.

¶45

(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.

¶46