Madras High Court
Rahul Nandagopal Natarajan vs The Assistant Commissioner (St) on 1 August, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.Nos.24663, 24668 & 24670 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.08.2025
Coram
THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY
W.P.Nos.24663, 24668 & 24670 of 2025
Rahul Nandagopal Natarajan.
Represented by his Power Agent :
Vimala Ramalingam,
Old No.827, New No.274,
Poonamallee High Road, Kilpauk,
Chennai - 600 010. ...Petitioner
[in all W.Ps]
Vs.
1.The Assistant Commissioner (ST),
Kilpauk Assessment Circle,
F-50, 3rd Floor, First Avenue,
Anna Nagar, Chennai - 600 102.
2.The Deputy Commissioner (ST),
GST- Appeal, Chennai-I,
2nd Floor, Room No.210,
C.T. Annexe Building,
No.1, Greams Road,
Chennai - 600 006. ...Respondents
[in all W.Ps]
Common Prayer : Writ Petitions filed under Article 226 of the
Constitution of India praying for the issuance of a Writ of Certiorarified
Mandamus, to call for the records on the file of the 1st respondent in issuing
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W.P.Nos.24663, 24668 & 24670 of 2025
the impugned orders in GSTN/33AXAPR4710R1Z6/2017-18, 2018-19,
2019-20 dated 13.02.2023 for the Financial Years 2017-18, 2018-19, 2019-
20, to quash the same as arbitrary, illegal and devoid of merit and further
direct the 2nd respondent to grant an opportunity by condoning the delay
period to file an appeal against the aforesaid impugned orders.
For Petitioner : M/s.Durga V. Bhatt
[in all W.Ps]
For Respondents : Ms.P.Selvi
[in all W.Ps] Government Advocate (Tax)
COMMON ORDER
The challenge in these Writ Petitions is to the impugned orders dated 13.02.2023 passed by the 1st respondent for the assessment years 2017-18, 2018-19 and 2019-20 and to quash the same and also direct the 2nd respondent to grant an opportunity by condoning the delay period to file an appeal against the aforesaid impugned orders.
2. The learned counsel for the petitioner would submit that in the present writ petitions, the 1st respondent issued show cause notice to the petitioner for the financial years 2017-18, 2018-19 and 2019-20 and thereafter, personal opportunity of hearing has been provided, but due to ill-health, the petitioner did not appear for personal hearing. He would 2/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/08/2025 07:29:14 pm ) W.P.Nos.24663, 24668 & 24670 of 2025 further submit that due to non-appearance and non-filing of reply, the 1st respondent passed the impugned orders, which is violation of principles of natural justice. Hence, the present Writ Petitions.
3. On the other hand, the learned Government Advocate (Tax) for the respondents strongly opposed by stating that after providing personal hearing to the petitioner, the 1st respondent had passed the impugned orders. Hence, he prayed for appropriate orders.
4. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, in the present case, the 1st respondent provided an opportunity of personal hearing to the petitioner and on the date of personal hearing, due to ill-health, the petitioner did not appear and hence, 1st respondent passed the impugned order. Therefore, this Court is of the view that the impugned orders were 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.
5. In such view of the matter, this Court is inclined to set aside the 3/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/08/2025 07:29:14 pm ) W.P.Nos.24663, 24668 & 24670 of 2025 impugned orders dated 13.02.2023 passed by the 1st respondent. Accordingly, this Court passes the following order:
i) The impugned order passed by the 1st respondent dated 13.02.2023 is set aside.
ii) Consequently, the matter is remanded to the 1st respondent for fresh consideration.
iii) Thereafter, the petitioner is directed to file a reply along with supportive documents within a period of two weeks.
iv) Thereupon, the 1st respondent is directed to consider the reply and shall issue a clear 14 days notice affording an opportunity of personal hearing to the petitioner and shall decide the matter in accordance with law.
6. With the above observations & directions, these Writ Petitions 4/7 https://www.mhc.tn.gov.in/judis ( Uploaded on: 05/08/2025 07:29:14 pm ) W.P.Nos.24663, 24668 & 24670 of 2025 are disposed of. No costs.
01.08.2025
Speaking order / Non-Speaking order
Index : Yes / No
Neutral Citation : Yes / No
sri
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W.P.Nos.24663, 24668 & 24670 of 2025
To
1.The Assistant Commissioner (ST),
Kilpauk Assessment Circle,
F-50, 3rd Floor, First Avenue,
Anna Nagar, Chennai - 600 102.
2.The Deputy Commissioner (ST),
GST- Appeal, Chennai-I,
2nd Floor, Room No.210,
C.T. Annexe Building,
No.1, Greams Road,
Chennai - 600 006.
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W.P.Nos.24663, 24668 & 24670 of 2025
KRISHNAN RAMASAMY, J.,
sri
W.P.Nos.24663, 24668 & 24670 of 2025
01.08.2025
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