A K ENTERPRISES vs THE DEPUTY STATE TAX OFFICER II

WP No. 41636 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41636 of 2026
CNR:{HCMA012299362026}
AND WMP NO. 46697 & 46698 OF 2026
A K Enterprises
Represented by its Proprietor A Kothandan,
18A S.F 6/2, Lakshmi Nagar 1st Street,
Gerugambakkam, Kundrathur,
Kanchipuram 600 122
..Petitioner(s)
Vs
1. The Deputy State Tax Officer Ii
Office of the Assistant Commissioner ST,
Ayyappanthangal Assessment Circle,
Poonamallee Zone, Kancheepuram
Division,No.4/109, I Floor,
Bangalore Highway Road,
Varadharajapuram, Nazarathpet,
Chennai 600 123
2. The Branch Manager
Indian Bank, Mugalivakkam Branch,
No.2, Ramachandran Street,
Ramachandran Nagar,Madanandapuram,
Mugalivakkam,Chennai 600 125
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying
for issuance of Writ of Certiorarified Mandamus, calling for the records relating
to the impugned DRC-07 bearing Reference No. ZD330526107097J in GSTIN
33BBMPK4019D1Z0 / 2024-25 dated 13.05.2026 passed by the first
respondent, quash the same and to direct the second respondent to lift the bank
attachment of Rs. 10,42,312/- marked on the petitioners bank accounts
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WP No. 41636 of 2026
For Petitioner(s): Mr.P.Nithyan
For Respondent(s): M/s.G.Dhanamadhri Spl.Gp (t) for R1
Order
This writ petition has been filed challenging the order dated 13.05.2026
passed by the respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice
st
on behalf of the 1 respondent.
3. By consent of the parties, the main writ petition is taken up for disposal
at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, all
notices/communications were uploaded by the respondent in the GST common
portal. Since the petitioner had failed to view the portal, they were not aware of
the said notices, due to which, they failed to file their reply within the time.
Under these circumstances, the impugned order came to be passed by the
respondent without providing any opportunity of personal hearing to the
petitioner. Hence, this petition has been filed.
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WP No. 41636 of 2026
5. Further, he would submit that the petitioner is ready and willing to pay
25% of the disputed tax amount to the respondent. Hence, he requests this Court
to grant an opportunity to the petitioner to present their case before the
respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent
would submit that the respondent had uploaded the notices in the GST Online
Portal. But the petitioner failed to avail the said opportunity. Further, she has
fairly admitted that no opportunity of personal hearing was provided to the
petitioner prior to the passing of impugned order. Therefore, she requested this
Court to remit the matter back to the respondent, subject to the payment of 25%
of the disputed tax amount by the petitioner.
7. Heard the learned counsel for the petitioner and the respondent and
also perused the materials available on record.
8. In the case on hand, it is evident that the show cause notice was
uploaded on the GST Portal Tab. According to the petitioner, he was not aware
of the issuance of the said show cause notice issued through the GST Portal and
the original of the said show cause notice was not furnished to them. In such
circumstances, this Court is of the view that the impugned assessment order
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WP No. 41636 of 2026
came to be passed without affording any opportunity of personal hearing to the
petitioner, confirming the proposals contained in the show cause notice.
9. 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 no
response from the petitioner to the show cause notices etc., 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.
10. 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
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 lack of efforts in exploring the available opportunities to
serve the notices/orders etc., effectively on the petitioner.
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WP No. 41636 of 2026
11. Further, it was submitted by the learned counsel for the petitioner that
the petitioner is ready and 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
st
impugned order dated 13.05.2026 passed by the 1 respondent. Accordingly,
this Court passes the following order:-
(i) The impugned order dated 13.05.2026 is set aside
st
and the matter is remanded to the 1 respondent for fresh
consideration on condition that the petitioner shall pay 25% of
st
the disputed tax amount to the 1 respondent, within a period
of four weeks from the date of receipt of a copy of this order.
The setting aside of 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.
(iii) On filing of such reply/objection by the
petitioner, the respondent shall consider the same and issue a
14 days clear notice, by fixing the date of personal hearing, to
the petitioner and thereafter, pass appropriate orders on
merits and in accordance with law, after hearing the
petitioner, as expeditiously as possible.
(iv) Considering the fact that the impugned order
itself has been set aside, this Court is of the opinion that the
attachment made on the bank account of the petitioner cannot
nd
survive any longer. As a sequel, the 2 respondent-Bank is
directed to de-freeze the bank account of the petitioner,
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WP No. 41636 of 2026
immediately upon the production of a copy of this order
along with the proof with regard to the payment made by the
petitioner as stated above.
12. With the above directions, this writ petition is disposed of. No costs.
Consequently, the miscellaneous petition in WMP.No.46698 of 2026 is closed.
The miscellaneous petition in WMP.No.46697 of 2026, which has been filed to
dispense with the production of original assessment order, is ordered.
26-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
nsa
To
1. The Deputy State Tax Officer Ii
Office of the Assistant Commissioner ST,
Ayyappanthangal Assessment Circle,
Poonamallee Zone, Kancheepuram
Division,No.4/109,
I Floor, Bangalore Highway Road,
Varadharajapuram, Nazarathpet,
Chennai 600 123
2. The Branch Manager
Indian Bank, Mugalivakkam Branch,No.2,
Ramachandran Street, Ramachandran
Nagar,Madanandapuram,
Mugalivakkam,Chennai 600 125
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WP No. 41636 of 2026
KRISHNAN RAMASAMY J.
nsa
WP No. 41636 of 2026
AND
WMP NO. 46697 OF 2026,WMP NO. 46698 OF 2026
26-10-2026
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