Madras High Court
M/S.Insoorya Express Cargo vs Union Of India on 20 June, 2025
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.No.22035 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated : 20.06.2025
CORAM
THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY
W.P.No.22035 of 2025
& W.M.P.No.24770 of 2025
M/s.Insoorya Express Cargo
Represented by its Partner
Mrs.Mala ... Petitioner
Vs.
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North B,lock, New Delhi.
2.Central Board of Indirect Taxes and Customs,
Ministry of Finance,
Department of Revenue,
North Block,
New Delhi-110 001
3.The Assistant Commissioner (ST),
No.32, Integrated Commercial Taxes
Office Complex, Room No.304, 3rd Floor,
Elephant Gate Bridge Road,
Vepery, Chennai-600 003. ... Respondents
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W.P.No.22035 of 2025
Prayer: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorari calling for the records pertaining to
the impugned order dated 25.04.2024 issued in reference
No.ZD330424203455S by the 1st respondent with respect to assessment
year 2018-19 and quash the same.
For Petitioner : M/s.G.Derrick Sam
For Respondents : Mr.T.N.C.Kaushik,
Additional Govt. Pleader (Taxes)
ORDER
This writ petition has been filed challenging the impugned order dated 25.04.2024 passed by the first respondent.
2. Mr.T.N.C.Kaushik, Additional Govt. Pleader (Taxes) takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondents under the "view additional notices" column in the GST common portal.
2/13https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the first respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.
4. Further, he would submit that the petitioner is willing to pay 25% of the disputed tax amount to the respondents. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondents by setting aside the impugned order.
5. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respondents, subject to the payment of 25% of the disputed tax amount by the petitioner.
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6. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and also perused the materials available on record.
7. In the case on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said 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.
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 4/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 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.
9. 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.
Therefore, this Court finds that there is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner.
10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is 5/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 inclined to set aside the impugned order dated 25.04.2024 passed by the first respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 25.04.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of disputed tax amount to the respondent within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of payment of amount as stated above.
(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.
11. With the above directions, this writ petition is disposed of. No 6/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 costs. Consequently, connected miscellaneous petition is also closed.
20.06.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No vm To
1.The Secretary, Union of India, Department of Revenue, Ministry of Finance, North B,lock, New Delhi.
2.Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001
3.The Assistant Commissioner (ST), No.32, Integrated Commercial Taxes Office Complex, Room No.304, 3rd Floor, Elephant Gate Bridge Road, Vepery, Chennai-600 003.
7/13https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 KRISHNAN RAMASAMY.J., vm W.P.No.22035 of 2025 & W.M.P.No.24770 of 2025 20.06.2025 8/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 WMP.No.24767 of 2025 in W.P.No.22035 of 2025 KRISHNAN RAMASAMY, J.
Ordered 20.06.2025 vm 9/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 11.07.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.22035 of 2025 & W.M.P.No.24770 of 2025 M/s.Insoorya Express Cargo Represented by its Partner Mrs.Mala ... Petitioner Vs.
1.The Deputy Commercial Tax Officer, Broadway, North-1, No.305, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003.
2.The Deputy State Tax Officer (ST), Broadway Assessment Circle, No.305, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records pertaining to the impugned order dated 25.04.2024 issued in reference 10/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 No.ZD330424203455S by the 1st respondent with respect to assessment year 2018-19 and quash the same.
For Petitioner : M/s.G.Derrick Sam
For Respondents : Mr.T.N.C.Kaushik,
Additional Govt. Pleader (Taxes)
ORDER
Today, this matter has been listed under the caption 'For Being Mentioned'.
2. It is brought to the notice of this Court that inadvertently typographical errors have been crept in the "Cause Title and To Address"
of the order dated 20.06.2025, passed by this Court in the aforesaid Writ Petition. Accordingly, the following corrections shall be incorporated in the order,
1.The Deputy Commercial Tax Officer, Broadway, North-1, No.305, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003.
2.The Deputy State Tax Officer (ST), Broadway Assessment Circle, No.305, 3rd Floor, 11/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003.
3. Registry is directed to carry out the necessary corrections in the order and issue fresh order copy to the parties concerned.
11.07.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No vm To
1.The Deputy Commercial Tax Officer, Broadway, North-1, No.305, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003.
2.The Deputy State Tax Officer (ST), Broadway Assessment Circle, No.305, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai - 600 003.
KRISHNAN RAMASAMY.J., vm 12/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm ) W.P.No.22035 of 2025 W.P.No.22035 of 2025 & W.M.P.No.24770 of 2025 11.07.2025 13/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/07/2025 01:29:44 pm )