Bombay Hardware Pvt Ltd Vs Assistant Commissioner (ST)
Date: May 22, 2024
Subject Matter
SCN posted in the "View Additional Notices" tab instead of the "View Notices" tab: Fresh adjudication ordered
Summary
The writ petition was filed to quash an order dated 18.12.2023 in reference No. ZD331223123636Q on the grounds of violation of principles of natural justice. The petitioner's grievance was that a show cause notice was posted in the "View Additional Notices" tab instead of the "View Notices" tab, affecting their ability to contest the proceedings effectively. The petitioner also paid 10% of the tax demanded by the respondent. The petitioner cited a past decision of the Court in a similar case and the Court allowed the writ petition, setting aside the order and directing the respondent to conduct a fresh assessment order within a specified period.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The writ petition has been filed to quash the order dated 18.12.2023 in reference No.ZD331223123636Q on the ground that the proceedings have taken place violating the principles of natural justice.
2. Heard Mrs. Hema Muralikrishnan, learned counsel for the petitioner and Mr. K. Vasanthamala, learned Government Advocate for the respondent.
3. The grievance of the petitioner is that show cause notice has been posted in the “View Additional Notices” tab, instead of “View Notices” tab, which is the normal practice. The petitioner would have had an opportunity to contest the proceedings effectively, if it was posted in the “View Notice” tab. On 17.05.2024, the petitioner has also paid 10% of the tax demanded by the first respondent in the impugned order.
4. She has also placed reliance on the decision of this Court in the case of Sabari Infra Pvt. Ltd. /vs/ Assistant Commissioner (ST) in W.P.Nos.22369, etc., of 2023 dated 31.07.2023 reported in 2023(10) Centax 92 (Mad.) , wherein similar circumstances, this Court has held that the petitioner should be given a fair opportunity and the matter was remitted back to the Department to pass a fresh assessment order, after hearing the writ petitioner.
5. Following the decision passed by this Court in the above writ petition in WP. Nos.22369, etc., dated 31.07.2023, I am inclined to allow the writ petition with the following directions:
(i) the writ petition is allowed and the order dated 18.12.2023 in reference No. ZD331223123636Q passed by the respondent is set aside.
(ii) the petitioner shall be called for an enquiry by the respondent Department and the respondent shall pass a fresh Assessment Order in accordance with law within a period of eight weeks from today.
Consequently connected miscellaneous petitions are closed. No costs.