Ms CVR Constructions vs The Deputy State tax Officer-1/Deputy Commercial T

WP No. 42244 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42244 of 2026
CNR:{HCMA012350022026}
AND
WMP NO. 47449 OF 2026,WMP NO. 47453 OF 2026
Ms CVR Constructions
GSTIN -33AALFC8227E1ZL
Rep by its Partner Mr Gopi
No.1, Second Floor, Agathiyar Street,
Karthikeya Nagar Madhuravoyal, Chennai-95
..Petitioner(s)
Vs
1. The Deputy State tax Officer-1/Deputy
Commercial Tax Officer,
Vanagaram Assessment Circle,
Varadharajapuram, Nazarathpet,
Poonamallee-600 123
2. Assistant Commissioner ST
Vanagaram Assessment Circle,
No.4/109, Bangalore Highway,
Varadharajpuram, Nazarathpet,
Poonamallee-123
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of
India seeking the issuance of a Writ of Certiorarified Mandamus to call for the
records in the file of the Impugned Order passed by the 1st respondent
electronically in Common Portal vide Form GST DRC-07 Vide Reference No.
ZD3303250150227 dated 04.03.2025 and to QUASH the same and
consequently, direct the 2nd respondent to De-Freeze the savings account of
Mrs.Rajini (partner of M/s. CVR Construction) bearing Account No.
40404850666 maintained at the State Bank of India, Paruthipattu Branch,
Chennai immediately.
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WP No. 42244 of 2026
For Petitioner(s): Ms.S. Deepasree
For Respondent(s): Mr.I.Dinesh, Additional Government Pleader
(Taxes)
Order
This writ petition has been filed challenging the impugned order dated
st
04.03.2025 passed by the 1 respondent.
2. Mr.I.Dinesh, Additional Government Pleader (Taxes), takes notice on
behalf of the respondents. By consent of the parties, the main writ petition is
taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, all
notices/communications were uploaded by the respondent under the a “View
Additional Notices and Orders” column in the GST common portal. Since the
petitioner was not aware of the said notices, 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. Therefore, this petition has been filed.
4. Further, she would submit that the petitioner is undertakes to pay 25%
of the disputed tax amount to the respondent and also made an endorsement to
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WP No. 42244 of 2026
that effect in the case bundle. Hence, she requests this Court to grant an
opportunity to the petitioner to present their case before the respondent by
setting aside the impugned order.
5. On the other hand, the learned Additional Government Pleader (Taxes)
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, he has fairly admitted that no opportunity of personal
hearing was provided to the petitioner prior to the passing of impugned order.
Therefore, he 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.
6. Heard the learned counsel on either side and perused the materials
available on record.
7. 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
came to be passed without affording any opportunity of personal hearing to the
petitioner, confirming the proposals contained in the show cause notice.
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WP No. 42244 of 2026
8. 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.
9. 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 a lack of effort in applying the available opportunities to
serve the notices/orders etc., effectively on the petitioner.
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WP No. 42244 of 2026
10. Further, it was submitted by the learned counsel for the petitioner that
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 04.03.2025 passed by the respondent. Accordingly, this
Court passes the following order:-
(i) The impugned order dated 04.03.2025 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
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 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
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WP No. 42244 of 2026
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.47449/2026 is ordered and WMP.No.47453/2026 is
closed.
27-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
SK
To
1. The Deputy State tax Officer-1/Deputy Commercial Tax Officer,
Vanagaram Assessment Circle,
Varadharajapuram, Nazarathpet,
Poonamallee-600 123
2. Assistant Commissioner ST
Vanagaram Assessment Circle,
No.4/109, Bangalore Highway, Varadharajpuram, Nazarathpet,
Poonamallee-123
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WP No. 42244 of 2026
KRISHNAN RAMASAMY J.
SK
WP No. 42244 of 2026
AND
WMP NO. 47449 OF 2026,WMP NO. 47453 OF 2026
27-10-2026
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