Case Note & Summary
The petitioner, Nikasutapes Belt, a proprietorship firm represented by its proprietor Mr. Karthikeyan Vellingiri, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court challenging an assessment order dated 15.11.2025 passed by the State Tax Officer/Commercial Tax Officer, Singanallur South Circle, Coimbatore, for the financial year 2021-22 under GST. The petitioner contended that the impugned order was passed without providing a reasonable opportunity of hearing, thereby violating principles of natural justice. The respondent was represented by Mr. R. Sethu Prabakaran, Government Counsel (Tax). The court observed that the order was indeed issued without hearing the petitioner and that the writ petition was filed shortly after the expiry of the limitation period. On instructions, the petitioner's counsel 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, subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from receipt of a copy of the order, set aside the impugned order and remanded the matter for re-consideration. The respondent was directed to provide a reasonable opportunity to the petitioner and pass a fresh order within three months from the date of remittance. The writ petition was disposed of on these terms, with no order as to costs, and the connected miscellaneous petitions were closed.
Headnote
A) Constitutional Law - Writ of Certiorari - Violation of Natural Justice - Article 226 of the Constitution of India - Petitioner challenged GST assessment order dated 15.11.2025 on ground of no hearing - Court found order was issued without hearing petitioner - Held that order is liable to be set aside for violation of principles of natural justice, subject to condition of 25% pre-deposit of disputed tax (Paras 1-5). B) Goods and Services Tax - Assessment - Remand with Pre-deposit - Tamil Nadu Goods and Services Tax Act, 2017 - Petitioner agreed to remit 25% of disputed tax demand as condition for remand - Court set aside order and remanded for fresh consideration after providing reasonable opportunity - Held that fresh order must be passed within three months from date of remittance (Paras 4-5).
Issue of Consideration
Whether the impugned assessment order passed under GST laws without hearing the petitioner is sustainable and whether the matter should be remanded for fresh consideration.
Final Decision
The impugned order is set aside and the matter is remanded for re-consideration, subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order. The respondent shall provide a reasonable opportunity to the petitioner and pass a fresh order within three months from the date of remittance. The writ petition is disposed of on the above terms. Connected miscellaneous petitions are closed. No order as to costs.
Law Points
- Principles of natural justice
- reasonable opportunity of hearing
- remand with condition of pre-deposit
- writ of certiorari
