Kathiravan Vs Commissioner of State Tax (Madras High Court)
The writ petition challenged assessment orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the TNGST/CGST Act, 2017, for the assessment years 2017–18 and 2018–19. The orders demanded tax amounts of Rs.18,74,742/- and Rs.9,40,694/- respectively.
The petitioner contended that immediately upon receipt of the show cause notices, he submitted replies in person but did not upload them on the GST portal. The impugned assessment orders were subsequently passed by the second respondent on the ground that no reply had been filed through the portal. The petitioner argued that no opportunity for personal hearing was provided prior to passing the orders. As per a direction of the Court dated 02.02.2026, the petitioner had deposited 25% of the disputed tax amount and sought an opportunity to present his case by setting aside the impugned orders.
The learned Government Advocate submitted that the petitioner had paid 25% of the disputed tax amount and fairly admitted that no opportunity of personal hearing had been provided before passing the orders.
Upon hearing both sides and examining the records, the Court noted that the show cause notices were uploaded on the GST portal. It recorded the petitioner’s claim that replies were submitted in person but not uploaded online. The Court observed that the assessment orders were passed without affording a personal hearing, solely on the basis that no reply was filed through the portal. It held that such action amounted to a violation of the principles of natural justice.
