Sri Sakthimurugan Crusher Vs Commercial Tax Officer (Madras High Court)
Summary: The Madras High Court disposed of a writ petition challenging the assessment order dated 13.02.2025. The petitioner contended that all notices and communications were uploaded on the GST portal and that they were unaware of such notices, resulting in failure to submit a reply. It was also submitted that 80% of the disputed tax amount had already been recovered. The respondent argued that a show cause notice dated 25.11.2024 had been physically served.
Upon examining the records, the Court noted discrepancies in the service of notice. The acknowledgment showed receipt of the notice on 23.11.2024, two days prior to its issuance date of 25.11.2024. Even the assessment order recorded service on 23.11.2024. The Court observed that such inconsistencies indicated defects in service and that the impugned order was passed without affording the petitioner an opportunity of personal hearing.
Holding that there was a lack of effective opportunity, the Court set aside the assessment order and remanded the matter for fresh consideration. The petitioner was granted three weeks to file objections, and the respondent was directed to provide 14 days’ clear notice for personal hearing before passing a fresh order. The Court also ordered lifting of bank attachment and directed de-freezing of the petitioner’s bank account.
