Tvl. Enfive Systems Private Limited Vs Commissioner of Commercial Taxes (Madras High Court)
The writ petition challenged the assessment order dated 21.03.2024 passed by the second respondent. By consent of both parties, the Madras High Court took up the matter for final disposal at the admission stage itself. The petitioner contended that all notices and communications relating to the proceedings were uploaded only on the GST common portal. As the petitioner was unaware of such notices, no reply was filed within the prescribed time. Consequently, the impugned order was passed without granting any opportunity of personal hearing.
The petitioner submitted that the absence of awareness of the portal-uploaded notices resulted in denial of an effective opportunity to respond. It was also pointed out that no physical or alternative mode of service was adopted and that the original show cause notice was not furnished. On these grounds, the petitioner sought setting aside of the impugned order and expressed willingness to deposit 25% of the disputed tax amount if an opportunity to contest the matter afresh was granted.
The learned Additional Government Pleader, appearing for the respondent, submitted that the notices had been duly uploaded on the GST portal and the petitioner failed to avail the opportunity to respond. However, it was fairly admitted that no personal hearing was afforded before passing the impugned order. The respondent agreed to a remand of the matter subject to the petitioner paying 25% of the disputed tax amount.
