Madras High Court
Igh Steel Distributors vs The Assistant Commissioner (St) (Fac) on 2 January, 2025
W.P.(MD).No.31183 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 02.01.2025
CORAM
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD).No.31183 of 2024
and
W.P.(MD)Nos.26148, 26149 and 26151 of 2024
IGH Steel Distributors,
Represented by its Proprietor,
Mr.M.HajaSaibudeen ...Petitioner
Vs
1.The Assistant Commissioner (ST) (FAC),
Palakkarai Assessment Circle,
No.21/11, Chinnakamachi Illam,
SBI Officers Colony, Lawson's Road,
Cantonment, Trichy – 620 001.
2.The Assistant Commissioner (ST),
Ponmalai Assessment Circle,
EVR College Road,
Trichy – 620 020. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of
India praying this Court to issue a Writ of Certiorari, to call for the
records from the file of the first respondent in impugned assessment
order in Reference No.ZD331223285671H in GSTIN
33AAFFI8005C1ZX dated 30.12.2023 passed for the F.Y.2017-2018 and
quash the same as illegal, arbitrary and violative of principles of natural
justice.
1/6
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.31183 of 2024
For Petitioner : Mr.D.Kanagasundaram
For Respondents : Mr.J.K.Jayaselan
Government Advocate
ORDER
Heard Mr.D.Kanagasundaram, learned counsel for the petitioner
and Mr.J.K.Jayaselan, learned Government Advocate for the
respondents.
2. The Writ Petition has been filed challenging the order of the
first respondent dated 30.12.2023 passed for the F.Y.2017-2018 on the
ground that the same is made in violation of principles of natural justice.
3. The only ground that had been raised by the writ petitioner is
that pursuant to the notice dated 23.03.2023, the petitioner had submitted
a reply and thereafter a further notice was issued on 20.09.2023. No
opportunity of hearing was granted to the petitioner as required under the
statute and also the authority had overruled the objections raised by the
petitioner. He would submit that the impugned order itself would reflect
https://www.mhc.tn.gov.in/judis
that no personal hearing was granted to the petitioner. He would also
rely upon the Division Bench of this Court in W.A.493 of 2021 dated
18.02.2021 and contend that an order passed without granting an
opportunity of hearing is bad in law. Therefore, he would submit that the
impugned order would have to be set aside and the matter remitted back
to the first respondent for reconsideration in accordance with the
principles of natural justice.
4. The learned Government Advocate appearing for the
respondents would submit that the petitioner has an alternative remedy of
appeal, and that the same issues could be raised before the appellate
authority, since the impugned order was passed on merits.
5. I have considered the submissions made on either side and
perused the materials available on record.
6. The impugned order does not reflect that the petitioner had been
granted with an opportunity of hearing as envisaged under the Act. It is
also further seen that the prescribed notice has not been served on the
petitioner and had only been served on the portal. Considering the fact
https://www.mhc.tn.gov.in/judis
that no opportunity of hearing is granted to the petitioner in the present
case, the impugned order dated 30.12.2023 is set aside in terms of the
judgment of the Division Bench of this Court made in W.A.493 of 2021
dated 18.02.2021 and the matter is remanded back to the first respondent.
The first respondent shall provide an opportunity of personal hearing to
the petitioner and thereafter pass a fresh order of assessment by
considering the objections raised by the petitioner and determining the
tax payable by him as required under law. The said exercise shall be
completed by the first respondent within a period of twelve weeks from
the date of receipt of a copy of this order.
7. In fine, the Writ Petition is allowed. There shall be no order as
to costs. Consequently, connected miscellaneous petitions are closed.
02.01.2025
NCC:yes/no
Index:yes/no
Internet:yes/no
Nsr
https://www.mhc.tn.gov.in/judis
To:
1.The Assistant Commissioner (ST) (FAC),
Palakkarai Assessment Circle,
No.21/11, Chinnakamachi Illam,
SBI Officers Colony, Lawson's Road,
Cantonment, Trichy – 620 001.
2.The Assistant Commissioner (ST),
Ponmalai Assessment Circle,
EVR College Road,
Trichy – 620 020.
https://www.mhc.tn.gov.in/judis
K.KUMARESH BABU, J.
Nsr
02.01.2025
https://www.mhc.tn.gov.in/judis
