Sri Srinivasa Farm Service Vs State Tax Officer (Madras High Court)
Madras High Court has set aside an order passed by the State Tax Officer/Commercial Tax Officer against Sri Srinivasa Farm Service, citing a clear violation of the principles of natural justice. The ruling, delivered in a writ petition filed by the farm service, mandates a fresh hearing and consideration of the petitioner’s submissions.
Sri Srinivasa Farm Service had approached the High Court challenging an impugned order dated February 22, 2025, and a consequential order dated May 22, 2025, issued by the tax authorities. The core of the petitioner’s grievance revolved around the alleged non-consideration of their replies to a Form DRC-01 notice and the denial of a personal hearing prior to the issuance of the assessment order.
According to the petitioner’s counsel, replies to the initial notice, issued on November 25, 2024, were submitted on December 25, 2024, and February 20, 2025, along with supporting documents. Despite these submissions, the impugned order was passed, which the petitioner contended demonstrated a lack of proper application of mind by the respondent. A subsequent rectification application filed by the petitioner was also rejected. The counsel further emphasized that the absence of a personal hearing constituted a significant breach of natural justice, a fundamental legal principle. The petitioner also sought the lifting of a bank attachment imposed by the department.
