Tvl. Arokya Enterprises Vs Deputy Commissioner (ST) (Madras High Court)
Tvl. Arokya Enterprises (“Petitioner”) filed writ petitions before the Madras High Court challenging orders passed by the Deputy Commissioner (ST), acting as the Appellate Authority, dated 29.11.2023 and 30.11.2023, for assessment years 2018–2019 and 2017–2018, respectively. The petitioner contended that the impugned orders were passed without affording an opportunity of being heard. On the scheduled hearing date, 29.11.2023, the petitioner sought an adjournment, but the Appellate Commissioner proceeded to pass the orders on the same day, allegedly arbitrarily.
The petitioner also submitted that the orders were unsigned, were received only upon a recovery notice dated 21.08.2025, and that they were never formally served, causing an apparent delay in approaching the Court. The petitioner argued that the lack of personal hearing and service violated principles of natural justice.
The respondent argued that the impugned orders were well-reasoned, detailed, and passed following the Supreme Court decision in The State of Karnataka v. M/s. Ecom Gill Coffee Trading Private Limited (Civil Appeal No. 230 of 2023). It was further submitted that as a bill trader facilitating others to claim ineligible input tax credit (ITC), the petitioner was not entitled to leniency. The respondent emphasized that the petitioner could avail statutory remedies before the Appellate Tribunal by depositing 10% of the balance disputed tax under Section 112 of the respective GST enactments.
