Shree Enterprises vs. The Appellate Deputy Commissioner (GST)
Facts
The petitioner, Shree Enterprises, filed a writ petition challenging an ex-parte order passed by the State Tax Officer/Commercial Tax Officer (second respondent) for the period April 2020 - March 2021. The petitioner contended that they did not receive the notice uploaded on the portal, which prevented them from appearing for a personal hearing. The order under challenge is dated 13.02.2025. The petitioner sought a writ of certiorari to quash this order. The respondents are the Appellate Deputy Commissioner (GST) and the State Tax Officer/Commercial Tax Officer.
Held
The Court held that in similar matters where an ex-parte order was passed due to the petitioner not coming across the notice uploaded on the portal, the assessment order could be set aside. The Court's reasoning was based on ensuring principles of natural justice were followed. The Court directed the petitioner to deposit 25% of the disputed tax within two weeks and file a reply to the show cause notice within 30 days, treating the impugned order as an addendum. Upon compliance, the second respondent is to provide a personal hearing and pass a fresh order on merits within two months. Failure to comply would result in the writ petition being dismissed. The issue of the validity of the original notice and the ex-parte order was effectively addressed by setting aside the order conditionally.
Key Issues
1. Whether the ex-parte assessment order passed by the State Tax Officer is liable to be set aside due to the petitioner's failure to receive the notice and appear for a personal hearing, as per principles of natural justice? Petitioner's arguments: The petitioner argued that the ex-parte order was passed without providing them with an opportunity for a personal hearing, as they were unaware of the notice uploaded on the portal. They relied on the principle that assessment orders should not be passed without affording the assessee a proper chance to present their case. Revenue's arguments: The judgment records no specific arguments from the respondents. However, the court's subsequent directions imply that the revenue's position would be considered upon the petitioner's compliance with certain conditions.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.09.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.18954 & 18955 of 2025 SHREE ENTERPRISES, Represented by its Proprietorship, Padmakala, W/o.Murugan, 2G/89A Kokkur Main Road, Rajiv Nagar, Tuticorin – 628 008. ... Petitioner Vs. 1.The Appellate Deputy Commissioner (GST), 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangaraj Salai, Madurai – 625 020. Camp Office at 1st Floor, Commercial Taxes Buildings, South High Ground Road, Palayamkottai, Tirunelveli – 627 002. 2.The State Tax Officer / Commercial Tax Officer, 1/4 https://www.mhc.tn.gov.in/judis State Tax, Ettayapuram Circle, No.10-1, ST-3, Kansapuram, Kadalayoor Road, Ettayapuram, Thoothukudi, Tamil Nadu – 628 902. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the order passed by the second respondent in Order No.ZD3302251299296/2020-2021/ dated 13.02.2025/ GSTIN 33CVDPP6180L1Z7 in respect of t
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