Tvl.Singarammal Construction vs. The Deputy Commissioner (State Tax)
Facts
The petitioner, Tvl. Singarammal Construction, represented by its partner, filed a writ petition before the Madurai Bench of the Madras High Court. The petition challenged proceedings issued by the second respondent, the State Tax Officer, Aranthangi Assessment Circle, Pudukkottai District. The impugned order was passed in proceedings bearing Order No. GSTIN: 33ABUFS5858DIZP/2019-20, dated .04.2023 and Form GST DRC-07 Reference No: ZD330423089075G, dated 19.04.2023. The petitioner contended that the order was passed in gross violation of the principles of natural justice and statutory provisions. The petitioner sought to quash the order and requested a fresh assessment after being provided an opportunity for a personal hearing.
Held
The Court held that the impugned order was passed without notice to the petitioner and that the petitioner was not given a reasonable opportunity to be heard. Consequently, the order was set aside. The matter was remanded to the file of the second respondent (State Tax Officer) to pass an order afresh on merits and in accordance with law. The Court granted the petitioner the liberty to approach the second respondent for a fresh assessment, ensuring a personal hearing. The writ petition was allowed with this liberty, and no costs were imposed. Any issue expressly left undecided is not recorded in the judgment.
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 contended by the petitioner? Petitioner's Arguments: The petitioner argued that the order was passed without providing them with a reasonable opportunity to be heard, which violates the fundamental principles of natural justice. They sought to have the order set aside and a fresh assessment conducted with a proper opportunity for a personal hearing. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. However, by allowing the writ petition and remanding the matter, the Court implicitly acknowledged the petitioner's grievance regarding the lack of natural justice.
Sections Cited
GST DRC-07
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.22362 and 22364 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/2019-20, dated .04.2023 and Form GST DRC-07 1/4 https://www.mhc.tn.gov.in/judis Reference No:ZD330423089075G, 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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