Jak Communications Private Limited Vs Deputy Commercial Tax Officer
Date: December 18, 2023
Subject Matter
Order set aside as the copy was not physically served due to which the taxpayer was unaware about the said notice
Summary
The case involves a writ petition challenging an order passed by the respondent related to notices and an assessment order. The petitioner argued that they were unaware of the notices since they were uploaded in the web portal but not physically served, which led to the violation of principles of natural justice as they were not provided with the opportunity to respond or have a personal hearing. The respondent countered by stating that the petitioner failed to appear for the personal hearing. The court found the petitioner's reasons for being unaware of the notices to be genuine and held that the impugned order was passed without providing sufficient opportunities to the petitioner. As a result, the court set aside the impugned order and remitted the matter back to the respondents, directing the petitioner to file a reply within a specified time period and for the respondent to dispose of the matter after providing sufficient opportunities to the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order dated 25.05.2023 passed by the 1st respondent.
2. Ms. E. Ranganayaki, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that prior to the passing of the impugned order dated 25.05.2023, all the notices dated 12.2021, 24.03.2023 and 15.05.2023 were uploaded by the respondent in their web portal in the “View Additional Notices and Order” column and the same were not served physically to the petitioner, due to which, the petitioner was unaware of the said notice. Therefore, he would contend that the said impugned order was passed in the violation of principles of natural justice since prior to the passing of the impugned order, neither opportunity for filing the reply nor the opportunity of personal hearing was provided by the respondent to the petitioner.
4. In reply, the learned counsel for the respondent would submit that though the notice was uploaded by the respondent in the web portal, the petitioner had failed to appear before the respondent for personal hearing. However, she would fairly submit that if any order is passed by this Court, the same will be complied with by the respondent.
5. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
6. In the present case, it appears that the notices dated 24.12.2021, 03.2023 and 15.05.2023 and the assessment order dated 25.05.2023 have been uploaded in the web portal in the “View Additional Notices and Orders” column and the same were not at all physically served to the petitioner, due to which, the petitioner was unaware about the said notice. Hence, the reasons provided by the petitioner for being unaware of the notice, which was uploaded in the web portal, are appears to be genuine.
7. Further, this Court is of the view that no order can be passed without providing sufficient opportunities to the However, in the present case, no reply was filed by the petitioner and no opportunity of personal hearing was provided to the petitioner. Hence, the impugned order is liable to be set aside.
8. Accordingly, the impugned order dated 05.2023 is set aside. While setting aside the impugned order, this Court remits the matter back to the respondents. The petitioner is directed to file the reply to the show cause notice dated 24.03.2023 within a period of 21 days from the date of receipt of copy of this order. Thereafter, the respondent is directed to dispose of the matter after providing sufficient opportunities to the petitioner.
9. With the above directions, this writ petition is disposed No cost. Consequently, the connected miscellaneous petition is also closed.