Case Details: Tvl. Jaya Roadways vs. Commissioner of Commercial Taxes - [2026] 185 taxmann.com 613 (Madras)
Judiciary and Counsel Details
- D. Bharatha Chakravarthy, J.
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B. Rooban for the Petitioner.
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R. Suresh Kumar, Addl. Govt. Pleader for the Respondent.
Facts of the Case
The petitioner challenged an assessment order, wherein tax liability was fastened on the basis of alleged absence of proper supporting documents such as tax invoices or tickets in relation to its transportation activities. It was directed to appear for a personal hearing, but did not file its reply or produce documents on that date; however, a reply was subsequently uploaded on the web portal. An impugned order was passed based on available records, recording that the petitioner was engaged in passenger transportation services and had failed to substantiate its claims. The petitioner contended that the reply and supporting materials were not considered and that it was engaged in the transport of agricultural goods, thereby entitling it to an exemption under the relevant provisions. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that although the petitioner had not effectively utilised the initial opportunity granted for a personal hearing, the subsequent filing of a reply indicated sufficient diligence warranting consideration of its submissions on the merits. It was observed that the entire liability under the assessment order appeared to have been imposed primarily due to non-production or alleged non-consideration of supporting documents, including the claim of exemption for transportation of agricultural goods under Section 11 read with Section 73 of the CGST Act. It was noted that the denial of consideration of the reply uploaded shortly before passing of the order resulted in procedural unfairness. Consequently, the High Court set aside the assessment order and remitted the matter for fresh consideration with a direction to grant a personal hearing and adjudicate the issue afresh.
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