Madras High Court
M/S.K.S Pile Foundation vs The Deputy State Tax Officer -I on 23 July, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
WP No. 26573 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-07-2025
CORAM
THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 26573 of 2025
AND
WMP NO. 29872 OF 2025,WMP NO. 29873 OF 2025
M/s.K.S Pile Foundation,
Represented By Its Proprietor,
Thiru Padmanabhan S/o. Kuppusamy,
No.1, A-block, Ground Floor,
M.M .Colony, Aminijikarai,
Chennai-600 029.
Petitioner(s)
Vs
1.The Deputy State Tax Officer -I,
Arumbakkam Assessment Circle,
No.1,Greams Road, 4th Floor,
PAPJM Annexure Building,
Chennai-600 006.
2.The Assistant Commissioner (ST),
Arumbakkam Assessment Circle,
No.1, Greams Road,
PAPJM Annexure Building,
Chennai-600 006.
Respondent(s)
https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 04:05:43 pm )
WP No. 26573 of 2025
PRAYER:-Writ Petition filed under Article 226 of the Constitution of India,
praying for an issuance of Writ of Certiorari, calling for the records pertaining
to the Impugned order dated 19.02.2025 passed by the 1st Respondent herein
against the petitioners firm vide GSTIN-33AATFK2540C1Z1, for the
assessment year 2020-2021 and quash the same as illegal, arbitrary and against
the principles of natural justice.
For Petitioner(s): Mr.K.M.Malarmannan
For Respondent(s): Mr.T.N.C.Kaushik,
Additional Government Pleader (t)
ORDER
This writ petition has been filed by the petitioner challenging the st impugned assessment order dated 19.02.2025, passed by the 1 respondent relating to the Assessment Year 2020-2021 and to quash the same.
2.Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondents.
3.By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
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4.Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any physical copy of the show cause notice and also personal hearing notice. The show cause notice dated 28.10.2024 and the summary of show cause notice dated 30.10.2024 were uploaded in the GST Portal tab and the petitioner had no ocassion to open the GST Portal. Even the impugned order dated 19.02.2025 was also uploaded in the GST Portal, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order directing the 1st respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case.
5.Learned Additional Governmment Pleader appearing for the respondents would submit that as per the voluntary submissions made by the learned counsel for the petitioner, subject to the deposit of 25% of the disputed tax demand by the petitioner in respect of the impugned assessment period, if https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 04:05:43 pm ) WP No. 26573 of 2025 the Court feels it appropriate and it is a fit case for re-consideration, this Court may consider and pass orders.
6.Heard the learned counsel appearing for the petitioner as well as the learned Additional Government Pleader appearing for the repondents and perused the materials available on record.
7.Considering the above submissions made by the learned counsel for the petitioner as well as the learned Additional Government Pleader appearing for the respondents and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice.
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8.No doubt sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of the fact that no response from the petitioner to the show cause notices etc., the Officer should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act.
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9.Therefore, this Court finds that there is a lack of opportunities being provided to the petitioner. Hence, this Court is inclined to set-aside the impugned order with terms, by issuing the following directions:-
(i) The order impugned herein is set aside and the matter is remanded back to the 1st respondent for fresh consideration on condition that the petitioner deposits 25% of the disputed tax amount in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.
(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 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 04:05:43 pm ) WP No. 26573 of 2025 in accordance with law, after hearing the petitioner, as expeditiously as possible.
10.With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.
23-07-2025 rst Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No To
1.The Deputy State Tax Officer – I, Arumbakkam Assessment Circle, No.1,Greams Road, 4th Floor, PAPJM Annexure Building, Chennai-600 006.
2.The Assistant Commissioner (ST), Arumbakkam Assessment, Circle No.1, Greams Road, PAPJM Annexure Building, Chennai-600 006.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 04:05:43 pm ) WP No. 26573 of 2025 KRISHNAN RAMASAMY J.
rst WP No. 26573 of 2025 AND WMP NO. 29872 OF 2025, WMP NO. 29873 OF 2025 23-07-2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/08/2025 04:05:43 pm )