Case Details: Balagan Beedi Company Pvt. Ltd. vs. State Tax Officer (2026) 38 Centax 263 (Mad.)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Shri Sudalai Muthu N., for the Petitioner.
- Shri R.Suresh Kumar, AGP, for the Respondent.
Facts of the Case
The petitioner was issued show cause notices, to which replies were filed, and thereafter multiple notices were issued affording opportunities for personal hearings. Despite such opportunities, the petitioner failed to appear for the hearings, and the replies submitted were found to be inadequate by the jurisdictional officer under CGST. Consequently, assessment orders were passed. Aggrieved, the petitioner invoked writ jurisdiction challenging the assessment orders on the ground of violation of principles of natural justice, contending that the absence of a further hearing vitiated the proceedings. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that multiple opportunities for a personal hearing had been granted to the petitioner after the submission of replies to the show cause notices, and therefore no violation of the principles of natural justice had occurred. It was held that where replies were neither proper nor effective, and the petitioner chose not to appear despite repeated opportunities, the petitioner must be deemed to have given up the right to a personal hearing. The Court further held that once adequate opportunity had been extended, writ interference with the assessment orders was unwarranted. It was accordingly held that the proper remedy available to the petitioner was to pursue a statutory appeal, and the writ petitions were dismissed with liberty to avail such remedy.
