Tvl.Singarammal Construction vs. The Deputy Commissioner (State Tax)
Facts
The petitioner, Tvl. Singarammal Construction, represented by its partner, filed a writ petition challenging proceedings issued by the second respondent, the State Tax Officer, Aranthangi Assessment Circle. The impugned proceedings were dated April 2023 and included an order number GSTIN: 33 ABUFS5858DIZP/2018-19 and Form GST DRC-07 with reference number ZD3304230889816. The petitioner contended that these proceedings were passed in gross violation of the principles of natural justice and statutory provisions. They sought to quash the order and requested a fresh assessment after being provided an opportunity for a personal hearing. The tax period in dispute is 2018-19.
Held
The Court held that the impugned order was passed without notice to the petitioner and that the petitioner was not afforded a reasonable opportunity to present their case. Consequently, the Court found the order to be in violation of the principles of natural justice. The Court set aside the impugned order and remanded the matter back to the file of the second respondent. The second respondent was directed to pass a fresh order on merits and in accordance with law, after providing the petitioner with an opportunity of a personal hearing. The writ petition was allowed with these directions. No costs were imposed. The operative direction is to remand the matter for fresh consideration.
Key Issues
1. Whether the impugned order passed by the second respondent is liable to be quashed for gross violation of the principles of natural justice, specifically the right to a personal hearing, as per Article 226 of the Constitution of India? Petitioner's Arguments: The petitioner argued that the order was passed without providing them with a reasonable opportunity of being heard, thereby violating the fundamental principles of natural justice. They contended that this procedural lapse rendered the order invalid and sought its quashing. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. However, the court's decision implies that the respondents did not contest the petitioner's claim regarding the violation of natural justice.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 26.10.2023 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.22357 and 22358 of 2023 Tvl. Singarammal Construction, Rep. by its Partner: John Arumugam, S/o. Thiru. Udaiappan, 46 Madhagam Village, Avudayarkovil Taluk, Pudukkottai District 622 202. ... Petitioner Vs. 1.The Deputy Commissioner (State Tax), GST Appeal, Trichy. 2.The State Tax Officer, Aranthangi Assessment Circle, Pudukottai District. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned proceedings passed by the second respondent in his proceedings in order No. GSTIN : 33 ABUFS5858DIZP/2018-19, dated .04.2023 and Form GST DRC-07 1/4 https://www.mhc.tn.gov.in/judis Reference No:ZD3304230889816, dated 19.04.2023 and quash the same as the same is passed by grossly violating the principles of natural justice and also passed by violating the statutory provisions and direct the second respondent to redo the assess
The judgment continues below.
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