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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
A.S.Agencies – Appellant
Versus
Assistant Commissioner (ST)(FAC) – Respondent
ORDER :
Mr.V.Prasanth Kiran, 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 22.04.2024 passed by the respondent for the AY 2018-19 and to quash the same.
3. The learned counsel for the petitioner would submit that the GST registration of the petitioner was cancelled by the respondent on 29.08.2019. Thereafter, the respondent has issued a show cause notice on 05.12.2019 to the petitioner and the same was uploaded in the GST portal, without serving physical copy to the petitioner. Therefore, the petitioner was not aware of the same and failed to file its reply. Since the petitioner failed to file reply to the said show cause notice, the respondent has confirmed the proposals contained in the show cause notice and passed the present impugned order. Therefore, the learned counsel would submit that the impugned order suffers from violation of principles of natural justice and is liable to be aside, as the petitioner has not been heard before passing the impugned order.
3.1. It is also submitted by
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 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 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.
A writ petition is not maintainable when an effective statutory remedy is available, particularly concerning the principles of natural justice and appropriate communication.
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