Tvl. Rajathi Silks Vs Commissioner of Commercial Taxes (Madras High Court)
A writ petition was filed before the Madras High Court challenging an order dated 26.08.2024 passed by the Commissioner of Commercial Taxes. The petitioner contended that all notices and communications relating to the proceedings were uploaded by the respondent on the GST common portal. According to the petitioner, they were unaware of these notices and therefore failed to submit their reply within the prescribed time. Consequently, the impugned order was passed without granting the petitioner an opportunity of personal hearing.
The petitioner further submitted that the respondent had already recovered 97% of the disputed tax amount. In these circumstances, the petitioner requested the Court to set aside the order and grant an opportunity to present their case before the authority.
The respondent submitted that the notices had been uploaded on the GST portal and the petitioner failed to respond. However, the respondent fairly admitted that no opportunity of personal hearing had been granted before passing the impugned order and requested that the matter be remitted for reconsideration.
After hearing both sides and examining the record, the Court noted that the show cause notice had been uploaded on the GST portal. The petitioner claimed that they were unaware of the notice and that the original show cause notice had not been furnished to them. The Court observed that the assessment order had been passed without providing a personal hearing and had confirmed the proposals contained in the show cause notice.
