Praveen Constructions Vs State Tax Officer (Madras High Court)
The Madras High Court considered writ petitions challenging six assessment orders dated 6 January 2025, 28 January 2025, and 30 January 2025 passed by the State Tax Officer. The petitioner contended that all communications and show cause notices had been uploaded by the respondent on the GST common portal. According to the petitioner, they were not aware of the uploaded notices and therefore failed to submit replies within the prescribed time. As a result, the impugned orders were passed without providing any opportunity for personal hearing.
The petitioner submitted that the original show cause notices were not furnished to them and that they became aware of the proceedings only after the orders were passed. It was argued that the orders had been issued without granting a personal hearing and therefore deserved to be set aside. The petitioner further expressed willingness to pay 25% of the disputed tax amount in each case and requested that the matters be remanded to the respondent to allow them to present their case.
The respondent submitted that the notices had been uploaded on the GST portal and the petitioner had failed to respond despite the opportunity provided. However, the respondent fairly admitted that no opportunity of personal hearing had been granted to the petitioner prior to passing the impugned orders. The respondent therefore requested that the matters may be remitted back to the authority, subject to the petitioner paying 25% of the disputed tax amount.
