Sathya Kumar Maheswari vs Assistant Commissioner ST

WP No. 44347 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44347 of 2026
CNR:{HCMA012596262026}
AND
WMP NO. 49740 OF 2026,WMP NO. 49741 OF 2026
Sathya Kumar Maheswari
Proprietor of Sri Balamurugan Indane Gas
Services,
No.2/416, Siddarkoil Main Road, Sivadapuram
Salem-636 307
..Petitioner(s)
Vs
Assistant Commissioner ST
Salem Rural Assessment Circle,
Integrated Commercial Taxes Building
Pitchards Road,
Hasthampatty,
Salem-636007
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of
India seeking the issuance of a Writ of Certiorari to call for the impugned order
dated 04.12.2025 of the respondent passed in Reference
No.ZD331225060394M in GSTIN33AJLPM9873B1ZZ for the year 2021-2022
and quash the same
For Petitioner(s): Mr.Jawahar Surya P
For Respondent(s): Mr.I.Dinesh, Additional Government Pleader
(Taxes)
__________
Page1 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
Order
The present Writ Petition has been filed challenging the assessment order
in Form GST DRC-07 dated 04.12.2025.
2. The learned counsel for the petitioner submits that the respondent
initiated proceedings under Section 73 of the CGST / TNGST Act, alleging
certain discrepancies. Subsequently, the petitioner’s GST registration was
cancelled with effect from 11.12.2023. The petitioner was under the bona fide
impression that all proceedings concerning the GST registration had come to an
end and that there were no further proceedings requiring its immediate attention,
particularly regarding online communications. Under such circumstances, the
impugned order came to be passed. The petitioner was not afforded an effective
opportunity to place its explanation and supporting documents before the
respondent prior to the passing of the impugned order. The proceedings were
concluded without properly considering the petitioner’s actual business
transactions, books of account, tax invoices, returns, Input Tax Credit (ITC)
particulars, and the reconciliation of the alleged differences. He further contends
that the mandatory requirement of an effective personal hearing under Section
75(4) of the CGST Act has not been complied with, and that the order has been
passed in gross violation of the principles of natural justice.
__________
Page2 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
3. Further, the learned counsel for the petitioner submitted that the
petitioner is willing to deposit 25% of the disputed tax amount with the
respondent.
4. On the other hand, the learned Additional Government Pleader (Taxes )
appearing for the respondent submits that the respondent had uploaded the
notices on the GST online portal, but the petitioner failed to avail of the said
opportunity. However, he fairly admitted that no opportunity of a personal
hearing was provided to the petitioner prior to the passing of the impugned
order. Furthermore, since the notices were issued subsequent to the cancellation
of the petitioner's GST registration, he requested this Court to remit the matter
back to the respondent for fresh consideration, subject to the condition that the
petitioner deposits 25% of the disputed tax amount.
5. Heard the learned counsel for the petitioner and the learned Additional
Government Pleader (Taxes) for the respondent, and also perused the materials
available on record.
6. In the case on hand, it is evident that the show-cause notice was
uploaded only under the specific tab of the GST portal. According to the
petitioner, they were not aware of the issuance of the said show-cause notice via
the portal, as it was issued subsequent to the cancellation of their GST
__________
Page3 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
registration, and the physical copy of the said notice was never served upon
them. In such circumstances, this Court is of the view that the impugned
assessment order came to be passed without affording an opportunity of a
personal hearing to the petitioner, thereby confirming the proposals contained in
the show-cause notice.
7. No doubt, sending notice by uploading in portal is a sufficient service,
but, the Officer who is sending the repeated reminders, despite the fact that
there is no response from the petitioner to the show cause notices etc., the
Officer should have applied his/her mind and explored the possibility of sending
notices by way of other modes prescribed in Section 169 of the GST Act, which
are also the valid mode of service under the Act, otherwise it will not be an
effective service, rather, it would only amount to fulfilling the empty
formalities. Merely passing an ex parte order by fulfilling the empty formalities
will not serve any useful purpose and the same will only pave way for
multiplicity of litigations, not only wasting the time of the Officer concerned,
but also the precious time of the Appellate Authority/Tribunal and this Court as
well.
8. Thus, when there is no response from the tax payer to the notice sent
through a particular mode, the Officer who is issuing notices should strictly
explore the possibilities of sending notices through some other mode as
__________
Page4 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
prescribed in Section 169(1) of the Act, preferably by way of RPAD, which
would ultimately achieve the object of the GST Act. Therefore, this Court finds
that there has been a lack of effort in applying the available opportunities to
serve the notices/orders etc., effectively on the petitioner.
9. Further, it was submitted by the learned counsel for the petitioner that
GST Registration was cancelled on 11.12.2023. When such being the case, all
the communications should have been sent to the e-mail id provided by the
petitioner. However, the respondent had failed to do so. Under these
circumstances, the impugned order came to be passed by the respondent without
providing any opportunity of personal hearing, which is a clear violation of
principles of natural justice.
10. That apart, now, the petitioner is willing to pay 25% of the disputed
tax amount to the respondent. In such view of the matter, this Court is inclined
to set aside the impugned order dated 04.12.2025 passed by the respondent.
Accordingly, this Court passes the following order:-
(i) The impugned order dated 04.12.2025 is set aside and the
matter is remanded to the respondent for fresh consideration
on condition that the petitioner shall pay 25% of disputed tax
amount to the respondent within a period of four weeks from
the date of receipt of a copy of this order. The setting aside of
__________
Page5 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
the impugned order will take effect from the date of payment
of the said amount.
(ii) The petitioner shall file their reply/objection along with
the required documents, if any, within a period of three weeks
from the date of payment of amount as stated above.
(iv) Considering the fact that the impugned orders itself have
been set aside, this Court is of the opinion that the attachment
made on the bank account of the petitioner cannot survive any
longer and hence, it is to be lifted. As a sequel, the concerned
Bank is directed to de-freeze the bank account of the
petitioner, immediately upon the production of a copy of this
order.
11. With the above directions, this writ petition is disposed of. No costs.
Consequently, WMP.No.49740/2026 is ordered and WMP.No.49741/2026 is
closed.
29-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
SK
To
Assistant Commissioner ST
Salem Rural Assessment Circle,
Integrated Commercial Taxes Building
Pitchards Road,
Hasthampatty, Salem-636007
__________
Page6 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )

WP No. 44347 of 2026
KRISHNAN RAMASAMY J.
SK
WP No. 44347 of 2026
AND
WMP NO. 49740 OF 2026,WMP NO. 49741 OF 2026
29-10-2026
__________
Page7 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/11/2026 04:17:15 pm )