Nagarajan Vr vs. The State Tax Officer

Held

The Court acknowledged that the petitioner had suffered an ex-parte order and that the appeal period had expired. To provide relief, the Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the order, with the condition that the appeal would be entertained without reference to limitation. A pre-deposit of 10% of the disputed tax amount was mandated. The Court also stipulated that if the petitioner failed to remit the pre-deposit or file the appeal within the specified thirty days, the benefit of this order would stand automatically recalled. The writ petition was disposed of accordingly, with no costs.

Facts

The petitioner, V.R. Nagarajan, a works contractor, filed a writ petition challenging an ex-parte order dated 04.06.2025 passed by the first respondent, the State Tax Officer, and a consequential summary order dated 05.06.2025 passed by the second respondent, the Commercial Tax Officer. These orders pertained to the tax period of November 2018 to February 2019 (Financial Year 2018-2019). The petitioner sought to quash these orders, alleging illegality, lack of jurisdiction, and violation of natural justice, and requested a fresh assessment with an opportunity for a personal hearing. The appeal period for the impugned order had already expired.

Key Issues

1. Whether the ex-parte order passed by the respondents is illegal, without jurisdiction, and in gross violation of the principles of natural justice, thereby warranting quashing. 2. Whether the petitioner should be granted an opportunity for a fresh assessment with a personal hearing as per the provisions of the GST Act. The petitioner argued that the impugned orders were passed ex-parte, violating principles of natural justice, and sought to have them quashed and a fresh assessment ordered. The respondents, represented by the Additional Government Pleader, did not record any specific arguments in the judgment.