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2024 (4) TMI 759 - HC - GSTViolation of principles of natural justice - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices and assessment orders due to lack of communication through post - grievance of the petitioner is that the respondent without verifying the documents and returns, which are very much available in the web portal has passed the impugned order stating the escaped turnover of the petitioner - HELD THAT:- The case of the petitioner is that notice sent by the Department through the electronic mode has not been noticed by the petitioner and therefore, he could not reply in time. The petitioner has valid ground to substantiate that there is no mismatch that the Kodaikanal Municipality has wrongly reported the petitioner's turnover in GSTR-7 as Rs. 1,79,99,069/-, when the petitioner's actual turnover is of Rs. 15,14,204/-. When option is available to the Department to prefer any mode of communication as per Section 169 of the TNGST Act, 2017, the Department has preferred only electronic mode of communication. Any decision taken by the Department would affect the traders and their business. The Department cannot expect that all the traders/tax payers are accustomed with the portal and they are filing their returns on their own - The Department shall work out on the possibility of issuing notice and other communications through postal and that too, in a regional language, which certainly enables the tax payers to respond in time and the same will definitely reduce the unnecessary litigations before this Court. Hope, the Department shall consider the fact that all the tax payers are not filing the returns on their own and they are depending upon some service providers for the same. The Government, which is promoting our Tamil language in Tamil Nadu, is taking action against the traders, like carpenters, cooks, vegetable vendors by issuing notice in English language. The object of issuing notice is based on the principles of natural justice. “No one should be punished unheard”. This object can be achieved only when the notices are issued in Regional languages - This Court once again reiterates that the intention of any Government must be to promote the trade and not to curtail the same. While initiating action as against the traders, which would affect them adversely, the Department has to work out the possibility of issuing the notice in a regional language and also through post and phone, text message so that the traders can have the real opportunity. Otherwise, it would be an empty formality. The impugned order passed by the first respondent is set aside and the first respondent shall re-do the assessment for the year 2019-20 by providing an opportunity of hearing to the petitioner - the writ petition is allowed.
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