R. Soundararajan & Co. Vs Deputy Tax Officer
Date: August 6, 2023
Subject Matter
Notice sent to a wrong email address violates principles of natural justice
Summary
The petitioner challenged an impugned order regarding their GST turnover and tax amounts. It was contended that the petitioner had paid an excess amount of tax and had not been given a personal hearing before the order was passed. The respondent claimed to have sent a notice via email, but it was sent to an incorrect email address not belonging to the petitioner. The court found a violation of natural justice and quashed the impugned order, directing the petitioner to submit objections, granting a personal hearing, and requiring the respondent to pass a speaking order within a specific time frame.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition is filed challenging the impugned order, dated 27.04.2022.
2. With their consent, the writ petition is taken up for final disposal at the admission stage itself. Heard Mr. N. Viswanathan, the Learned Counsel appearing for the petitioner and Mr. B. Saravanan, Additional Government Pleader, the Learned Counsel appearing for the respondent and perused the documents.
3. The contention of the petitioner is that total turnover was stated in the impugned order is GSTRI-Rs.1,67,60,124.15 and the SGST is Rs.14,08,714.97 and the CGST is Rs.14,08,714.97. The total tax i.e., paid by the petitioner is stated in the second column. Infact, the petitioner has paid the excess amount.
4. Before passing the impugned order, the petitioner has not availed any personal hearing.
4. The contention of the respondent is that the petitioner has not responded the notice. However, the respondent stated that the notice was sent through the e-Mail I.D of the petitioner. On verifying the said fact it is seen that the respondents have sent the notice to the some other e-Mail I.D., which is not the e-Mail I.D. of the petitioner.
5. After receipt of the impugned order only, the petitioner came to know that the notice was sent to e-Mail I.D. and the said e-Mail I.D. is not belonging to the petitioner. Therefore, this Court is of the considered opinion that there it is clear violation of principles of natural justice.
6. Accordingly, the impugned order, dated 27.04.2022, is hereby quashed. The petitioner is directed to submit his objections, within a period of three weeks from the date of receipt of a copy of the order. Thereafter, the respondent shall consider the objections of the petitioner. The respondents shall grant personal hearing to the petitioner. Thereafter the respondent shall pass speaking order and the said exercise shall be completed within a period of 8 weeks.
7. With these observations and directions, this Writ Petition is allowed. There shall be no order as to costs. Consequently, W.M.P(MD)No.15838 of 2023 is allowed and W.M.P(MD)No.15841 is closed.