Tvl Ravichandran Traders vs. The Commissioner Of Commercial Taxes
Original PDF →Facts
The petitioner, Tvl. Ravichandran Traders, filed a writ petition challenging an order dated 13.09.2024 and a connected rectification order dated 27.09.2024 passed by the Deputy State Tax Officer-2, Aruppukottai Assessment Circle. The petitioner contended that the initial show cause notice dated 26.07.2023, regarding the difference in Input Tax Credit (ITC) between GSTR 3B and GSTR 2A, was uploaded to the portal, preventing a reply. Consequently, the impugned order was passed without a personal hearing, violating natural justice. The petitioner further argued that a subsequent assessment order dated 24.02.2025 addressed the same issue, leading to double taxation. The respondent, represented by the Additional Government Pleader, confirmed the petitioner's submissions.
Held
The Court held that the respondent had issued two show cause notices for the same issue and passed two assessment orders. The Court found that the issue involved in the impugned order dated 13.09.2024 was indeed covered in the assessment order dated 24.02.2025. This constituted double taxation against the petitioner, which the Court deemed unsustainable and contrary to law. Consequently, the Court allowed the writ petition. The impugned order dated 13.09.2024 passed by the 2nd respondent was quashed. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the impugned order dated 13.09.2024, passed without affording an opportunity for personal hearing, violates the principles of natural justice, particularly concerning the discrepancy in ITC reported between GSTR 3B and GSTR 2A? 2. Whether the passing of two assessment orders, one dated 13.09.2024 and another dated 24.02.2025, for the same issue amounts to double taxation against the petitioner? Petitioner's Arguments: The petitioner argued that the initial show cause notice was uploaded to the portal, preventing them from filing a reply. The subsequent impugned order was passed without a personal hearing, violating principles of natural justice. Furthermore, the issue addressed in the impugned order was also covered in a later assessment order, leading to double taxation. The petitioner requested the quashing of the impugned order dated 13.09.2024. Respondent's Arguments: The learned Additional Government Pleader for the respondent confirmed the submissions made by the petitioner and requested the Court to pass appropriate orders.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, beyond the general context of GST returns (GSTR 3B, GSTR 2A) and assessment orders.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER This writ petition has been filed challenging the impugned order dated 13.09.2024 and the connected rectification order dated 27.09.2024 passed by the 2nd respondent.
Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.
By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
The learned counsel for the petitioner would submit that in this case, initially, a show cause notice dated 26.07.2023 was issued, whereby, the 2nd respondent had raised an issue, with regard to the 2/6 https://www.mhc.tn.gov.in/judis difference in ITC reported between GSTR 3B and GSTR 2A, against the petitioner. Since the said notice was uploaded in the portal, the petitioner was unable to file any reply. Under these circumstances, the impugned order dated 13.09.2024 came to be passed by the respondent without affording any opportunity of personal hearing, which is a clear violation of principles of natural justice.
Further, he would submit that subsequent to the passing of impugned order, another show cause notice dated 25.11.2024 was issued, whereby, the respondent had once again raised the very same issue along with certain other issues and thereafter, passed the assessment order dated 24.02.2025. 6. By referring the aforesaid two assessment orders, he would contend that the issue involved in the impugned order dated 13.09.2024 was also covered in the assessment order dated 24.02.2025, which amounts to double taxation against the petitioner. Thus, he requests this Court to quash the impugned order dated 13.09.2024. 3/6 https://www.mhc.tn.gov.in/judis
In reply, the learned Additional Government Pleader appearing for the respondent had confirmed the submissions made by the petitioner and requests this Court to pass appropriate orders.
Heard the learned counsel for the petitioner and and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
In the case on hand, it is clear that the respondent had issued two show cause notices dated 26.07.2023 and 25.11.2024 for the very same issue and passed two assessment orders dated 13.09.2024 and 24.02.2025 respectively.
As rightly submitted by the petitioner, since the issue involved in the impugned order dated 13.09.2024 was also covered in the assessment order dated 24.02.2025, it would certainly amount to double taxation against the petitioner, which is unsustainable and contrary to Law. When such being the case, this Court is inclined to allow the present petition by quashing the impugned order dated 13.09.2024. 4/6 https://www.mhc.tn.gov.in/judis
Accordingly, this writ petition is allowed and the impugned order dated 13.09.2024 passed by the 2nd respondent is hereby quashed. No cost. Consequently, the connected miscellaneous petition is also closed. 18.12.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To 1. The Commissioner Of Commercial Taxes O/o. The Principal and Special Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai - 600 005. 2. The State Tax Officer (FAC), Aruppukottai Assessment Circle Commercial Taxes Buildings Opp. to CSI Church Madurai Road, Aruppukottai, Virudhunagar District - 626 101. 5/6 https://www.mhc.tn.gov.in/judis KRISHNAN RAMASAMY.J., nsa & W.M.P.(MD)No.28423 of 2025 18.12.2025 (3/4) 6/6 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.