Case Note & Summary
The petitioner, Sri Lakshmi Enterprises, a partnership firm represented by its partner Mr. D. Venkatrayudu, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court challenging an order dated 12.11.2025 passed by the State Tax Officer, Peelamedu North Circle, Coimbatore. The impugned order was an assessment order under the GST laws. The petitioner contended that the order was passed without providing a reasonable opportunity of hearing, thereby violating principles of natural justice. The writ petition was filed shortly after the expiry of the limitation period. The respondent was represented by Mr. R. Sethu Prabakaran, Government Counsel (Tax). Upon perusal of the impugned order, the court found that it was indeed issued without hearing the petitioner. The petitioner's counsel, on instructions, agreed to remit 25% of the disputed tax demand as a condition for remand, and an endorsement to that effect was made on the bundle. The court disposed of the writ petition by setting aside the impugned order subject to the condition that the petitioner remits 25% of the disputed tax demand (after giving credit to any amount already recovered) within thirty days from the date of receipt of a copy of the order. The matter was remanded to the respondent for re-consideration, with a direction to provide a reasonable opportunity to the petitioner and to issue a fresh order within three months from the date of remittance of the 25% amount. The connected miscellaneous petitions were closed, and no order as to costs was made.
Headnote
A) Constitutional Law - Writ of Certiorari - Violation of Natural Justice - Article 226 of the Constitution of India - The petitioner challenged a GST assessment order on the ground that it was passed without hearing the petitioner. The court found that the order was issued without hearing the petitioner and set it aside, remanding the matter for fresh consideration subject to the condition that the petitioner remits 25% of the disputed tax demand. (Paras 1-5) B) Goods and Services Tax - Assessment Order - Remand with Pre-Deposit Condition - Tamil Nadu Goods and Services Tax Act, 2017 - The court, noting that the writ petition was filed shortly after the limitation period expired, accepted the petitioner's offer to remit 25% of the disputed tax demand as a condition for remand. The impugned order was set aside and the matter remanded for re-consideration after providing a reasonable opportunity to the petitioner. (Paras 3-5)
Issue of Consideration
Whether the impugned GST assessment order dated 12.11.2025 was passed without providing a reasonable opportunity of hearing to the petitioner, and whether the order should be set aside and remanded for fresh consideration.
Final Decision
The impugned order dated 12.11.2025 is set aside subject to the condition that the petitioner remits 25% of the disputed tax demand (after giving credit to the amount already recovered) within thirty days from the date of receipt of a copy of this order. The matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. The Writ Petition is disposed of on the above terms. Connected Miscellaneous Petitions are closed. No order as to costs.
Law Points
- Natural justice
- reasonable opportunity of hearing
- remand with condition of pre-deposit
- writ of certiorari
