Tvl.R.R Fire Solutions Vs State Tax Officer (Madras High Court)
Madras High Court has intervened in a Goods and Services Tax (GST) assessment case, setting aside an order passed against Tvl. R.R Fire Solutions. The court criticized the State Tax Officer for failing to adequately consider the detailed reply submitted by the petitioner, deeming it a violation of natural justice principles.
The petitioner, Tvl. R.R Fire Solutions, had challenged an assessment order dated January 13, 2025. The company’s counsel informed the court that a show cause notice (DRC-01) was issued on November 25, 2024, to which a comprehensive, 10-page reply was submitted on January 9, 2025. Despite this detailed response and a subsequent personal hearing, the impugned order was issued. The core grievance of the petitioner was that the assessment order merely extracted a limited portion—specifically, only 15 lines—from their extensive reply, without making detailed observations on the various aspects explained therein. This, the petitioner argued, indicated a lack of proper consideration and a breach of natural justice.
In response, the learned Special Government Pleader, representing the State Tax Officer, contended that the petitioner’s reply was indeed considered, but the department was not satisfied with its contents. Therefore, the assessment order was passed after providing sufficient opportunities to the petitioner.
