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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
| Table of Content |
|---|
| 1. challenge to assessment order for ay 2019-20. (Para 2) |
| 2. allegation of violation of natural justice. (Para 3 , 4) |
| 3. acknowledgment of petitioner's willingness to pay. (Para 5 , 6) |
| 4. lack of opportunity undermines service effectiveness. (Para 7 , 8) |
| 5. order set aside; remanded for fresh consideration. (Para 9) |
| 6. final disposition and closing of miscellaneous petitions. (Para 10) |
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 reque
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 held that failure to provide a personal hearing and ineffective notice service necessitates setting aside the assessment order.
The court highlighted the importance of providing effective notice and opportunity for a personal hearing in compliance with procedural fairness requirements.
The Court emphasized the need for effective communication and fair hearing in tax proceedings, mandating the exploration of adequate notice methods as per statutory requirements.
Due process in tax assessment requires adequate opportunity for response to notices; failure to afford it necessitates judicial remand for reconsideration.
Effective service of notices is required under the GST Act, ensuring opportunity for personal hearings.
Effective service of notice is essential to uphold due process in administrative adjudications under the GST Act.
The court emphasizes the need for fair hearing and the proper service of notices under the GST Act to avoid unjust ex parte orders.
The court ruled that adequate notice and opportunity for personal hearing must be provided to ensure fairness in administrative proceedings, emphasizing effective service as per statutory requirement....
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