M/S. Wood Zone Designs vs. Commercial Tax Officer
Original PDF →Facts
The petitioner, M/s. Wood Zone Designs, filed a writ petition challenging two orders dated 24.04.2024 and 25.10.2024, passed by the Commercial Tax Officer, Karur. These orders were passed ex-parte due to a mismatch between the petitioner's GSTR-1 and GSTR-3B returns. The petitioner contended that due to advanced age and lack of technical ability, they could not access GST portal notices and orders, and therefore could not participate in the proceedings. The respondent is the Commercial Tax Officer.
Held
The Court acknowledged the petitioner's submission regarding their inability to access GST portal notices due to age and lack of technical ability. Taking this into account, the Court decided to grant the petitioner one more opportunity to present their case. This relief was conditioned upon the petitioner paying 25% of the disputed tax amount within four weeks of receiving the order. Upon compliance, the impugned orders dated 24.04.2024 and 25.10.2024 were set aside, and the matter was remitted back to the respondent. The petitioner was directed to appear before the respondent, file a reply, and produce supporting documents. The respondent was then to pass fresh orders in accordance with the law. The ratio decidendi is that where a taxpayer demonstrates a genuine inability to access online notices due to specific circumstances, and shows willingness to comply with a partial payment, a further opportunity to be heard should be granted to uphold principles of natural justice.
Key Issues
1. Whether the ex-parte orders passed by the respondent are illegal, without jurisdiction, and in gross violation of the principles of natural justice, considering the petitioner's inability to access GST portal notices due to age and lack of technical knowledge? Petitioner's contention: The petitioner argued that their advanced age and lack of technical proficiency prevented them from accessing the GST portal for notices and orders. Consequently, they could not participate in the proceedings, leading to ex-parte orders that violated natural justice. Respondent's contention: The judgment does not record any specific arguments made by the respondent. However, the basis for the ex-parte orders was the petitioner's failure to avail the opportunity provided when the show cause notice was uploaded on the GST portal.
Sections Cited
Article 226
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Before: and
This writ petition is filed challenging the impugned orders dated 24.04.2024 and 25.10.2024. 2.Upon perusal of the impugned orders, it can be seen that when there was mismatch between GSTR-1 and GSTR-3B, the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned orders came to be passed ex-parte. 3.It is contended on behalf of the petitioner that, owing to his advanced age, he lacks the necessary knowledge and technical ability to access notices and orders on the GST portal. Therefore, in this case, the petitioner cannot be expected to periodically verify the portal and participate in the proceedings. 2/4 https://www.mhc.tn.gov.in/judis
This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms:- (i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. Upon such payment, the impugned orders dated 24.04.2024 and 25.10.2024 shall stand set aside and the matter stands remitted back to the file of the respondent. The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. (ii) No costs. Consequently, connected miscellaneous petitions are closed. 13.03.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. rgm To The Commercial Tax Officer, Commercial Taxes Building, RDO Campus, North Pradhakshnam Road, Karur - 639001. and W.M.P.(MD)Nos.5725 and 5726 of 2026 13.03.2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.