S.M.A. Siddique Steels Vs State Tax Officer / Commercial Tax Officer (Madras High Court)
The writ petition challenged an assessment order dated 13.03.2025 passed by the respondent. By consent of both parties, the main writ petition was taken up for disposal at the admission stage. The petitioner contended that all notices and communications relating to the proceedings were uploaded by the respondent on the GST common portal. According to the petitioner, they were not aware of the notices uploaded on the portal and therefore failed to submit their reply within the prescribed time. It was further submitted that the impugned order was passed without affording any opportunity of personal hearing. On these grounds, the petitioner sought setting aside of the order and requested an opportunity to present their case. The petitioner also expressed willingness to pay 25% of the disputed tax amount and sought remand of the matter for fresh consideration.
The respondent submitted that the notices had been duly uploaded on the GST online portal, but the petitioner failed to avail the opportunity to respond. However, it was fairly admitted that no opportunity of personal hearing had been provided before passing the impugned order. The respondent requested that the matter be remitted back for reconsideration, subject to payment of 25% of the disputed tax amount as agreed by the petitioner.
