Case Details: Balagan Beedi Company (P.) Ltd. vs. State Tax Officer - [2026] 182 taxmann.com 428 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
- Sudalai Muthu N. for the Petitioner.
- R. Suresh Kumar, AGP for the Respondent.
Facts of the Case
The petitioner received a show cause notice and submitted a response. Afterwards, multiple notices were issued to provide opportunities for personal hearings, but the petitioner failed to appear on any of the scheduled dates. The submitted replies were considered inadequate, and the officer subsequently passed the assessment orders ex- parte. These orders were challenged by filing writ petitions, contending that the assessment was made without adequate hearing and in violation of natural justice. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the petitioner had been afforded multiple opportunities for a personal hearing after filing replies, and therefore no breach of natural justice occurred. It was observed that the petitioner’s failure to attend hearings and the inadequacy of the replies amounted to a waiver of the right to be heard. The Court further held that once an adequate hearing opportunity had been provided, writ jurisdiction was not available. Consequently, the writ petitions were dismissed with liberty to file an appeal under Section 107 read with Section 75 of the CGST Act.
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