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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Green Impex Rep.by Thofeeque Ahmed, Proprietor – Appellant
Versus
Deputy Commercial Tax Officer (ST) – Respondent
ORDER :
Krishnan Ramasamy, J.
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate (Taxes), takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. The challenge in this Writ Petition is to the order dated 31.08.2024 passed by the respondent for the AY 2019-20 and to quash the same.
3. The learned counsel for the petitioner would submit that the respondent has issued a show cause notice to the petitioner on 30.05.2025 and the same was uploaded in the GST portal without serving it through physical mode and the petitioner's auditor has noticed the same belatedly, due to which the petitioner was not aware of the same and could not file its reply in time. The petitioner vide reply dated 10.06.2024 requested the respondent to grant time. But the respondent without considering the same has passed the impugned assessment order dated 31.08.2024 demanding tax along with interest and penalty for the assessment year 2019-2020.
4. Further, he would submit that the impugned order came to be passed without affording an opportunity of hearing to the petitioner and therefore the same is passed in violation
The failure to provide adequate notice and opportunity for personal hearing in tax assessments violates natural justice principles, necessitating the setting aside of such orders.
The service of show cause notices must comply with principles of natural justice, ensuring that parties are effectively notified and given opportunities for response before orders are finalized.
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
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