Tvl. Makeman Industries vs. The Deputy Commissioner (St)
Facts
The petitioner, Tvl. Makeman Industries, filed a writ petition challenging an ex parte order passed by the first respondent, the Deputy Commissioner (ST) (GST Appeal), Madurai & Tirunelveli. This order, dated 23.05.2024, was passed in Appeal No. AP/GST-D/226/2021. The original order, dated 14.07.2020, had allowed the petitioner's refund claim. The second respondent, the Deputy Commissioner (ST), Sivakasi Division, had appealed this refund order. The petitioner received notice for a personal hearing scheduled for 09.05.2024 only on 11.05.2024, making their appearance on the scheduled date impossible. Consequently, the first respondent passed an ex parte order allowing the appeal filed by the second respondent.
Held
The Court held that the ex parte proceedings and the impugned order dated 23.05.2024 were indeed violative of the principles of natural justice. The Court found that the petitioner received the notice for the personal hearing scheduled for 09.05.2024 only on 11.05.2024, which made it impossible for them to appear on the scheduled date. This procedural lapse by the first respondent led to an ex parte decision without a proper opportunity for the petitioner to present their case. Therefore, the Court set aside the impugned order. The case was remitted back to the first respondent for a fresh consideration on its merits and in accordance with the law. The petitioner is to be afforded an opportunity of personal hearing before the final order is passed. The first respondent is directed to pass a fresh order within three months from the date of receipt of a copy of this order.
Key Issues
1. Whether the ex parte proceedings and the consequent order dated 23.05.2024 passed by the first respondent in Appeal No. AP/GST-D/226/2021 are arbitrary, invalid, and violative of the principles of natural justice, considering the petitioner received the notice for personal hearing after the scheduled date? Petitioner's contention: The petitioner argued that the ex parte order was passed without affording them a proper opportunity of being heard, as the notice for personal hearing was received only after the scheduled date. This prevented them from appearing and presenting their case, thus violating the principles of natural justice. They sought to quash the impugned order and have the appeal heard on its merits. Revenue's contention: The judgment does not record any specific arguments made by the respondents.
Sections Cited
CGST Act, 2017, TNGST Act, 2017
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.07.2024 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)No.13989 & 13990 of 2024 Tvl.Makeman Industries, Represented by its Proprietor Kamaraj. ... Petitioner Vs. 1.The Deputy Commissioner (ST), (GST Appeal), Madurai & Tirunelveli, Commercial Taxes Buildings, Re-serve Lane, High Ground Road, Palayamkottai, Tirunelveli. 2.The Deputy Commissioner (ST), Sivakasi Division, Commercial Taxes Buildings, Sivakasi. 3.The State Tax Officer (Main), Srivilluputhur Circle, Commercial Taxes Buildings, Srivilliputhur, Virudhunagar. ... Respondents 1/5 https://www.mhc.tn.gov.in/judis PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records pertaining to the impugned exparte proceedings passed by the first respondent in AP/GST- D/226/2021 dated 23.05.2024 and quash the same as arbitrary, invalid and against the principles of natural justice and to direct the first respondent to take up the appeal on file and to dispose of the same on its merits after g
The judgment continues below.
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