Ms CVR Constructions vs the state tax Officer / commercial tax officer
- Court
- Madras High Court
WP No. 41927 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41927 of 2026
and
W.M.P.Nos.47013 and 47014 of 2026
CNR: {HCMA012322952026}
Ms CVR Constructions,
GSTIN : 33AALFC8227E1ZL,
Rep by its Partner Mr.Gopi, No.1, Second Floor,
Agathiyar Street, Karthikeya Nagar
Madhuravoyal, Chennai - 600 095.
..Petitioner(s)
Vs
1. The State Tax Officer / Commercial Tax
Officer,
Vanagaram Assessment Circle,
Varadharajpuram, Nazarathpet,
Poonamallee - 600 123.
2. Assistant Commissioner ST,
Vanagaram Assessment Circle, No.4/109,
Bangalore Highway, Varadharajpuram,
Nazarathpet, Poonamallee.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India
praying for issuance of a writ of Certiorarified Mandmaus calling for the
records in the file of the impugned order passed by the first respondent
electronically in Common Portal vide Form GST DRC-07 Vide Reference
No.ZD331125447553J dated 26.11.2025 and to quash the same and
consequently, direct the second 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. 41927 of 2026
For Petitioner(s) : Ms.S.Deepa Sree
For Respondent(s) : Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
ORDER
This writ petition has been filed for the following :
“calling for the records in the file of the impugned order
passed by the first respondent electronically in Common Portal vide
Form GST DRC-07 Vide Reference No.ZD331125447553J dated
26.11.2025 and to quash the same and consequently, direct the
second 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.”
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government
Pleader accepts notice on behalf of the respondents. With consent of the learned
counsel on either side, the writ petition is taken up for final hearing 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 “Additional
Notices” 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
affording any opportunity of personal hearing to the petitioner. Therefore, this
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petition has been filed.
4. Further, she would submit that the petitioner undertakes to pay 25% of
the disputed tax amount to the first respondent and also made an endorsement to
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 and to consequentially de-freeze his bank
account.
5. On the other hand, the learned Additional Government Pleader for the
respondents would submit that the first respondent had uploaded the notices in
the GST Online Portal. But the petitioner failed to avail the said opportunity.
Further, the learned Additional Government Pleader 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 to the first 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
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WP No. 41927 of 2026
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.
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., 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
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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.
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 first
respondent. In such view of the matter, this Court is inclined to set aside the
impugned order dated 26.11.2025 passed by the first respondent. Accordingly,
this Court passes the following order:-
(i) The impugned order dated 26.11.2025 is set aside
and the matter is remanded to the first respondent for fresh
consideration on condition that the petitioner shall pay 25% of
disputed tax amount less the amount if any already paid, to the
first 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) As a sequel, the Banks concerned are directed to
de-freeze the bank account of the petitioner, upon production
of the proof of payment of the said aforesaid amount along
with a copy of this order by the petitioner and permit them to
operate the accounts normally.
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(iii) 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) On filing of such reply/objection by the petitioner,
the first 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.
11. With the above directions, this writ petition is disposed of. No costs.
Consequently, the connected miscellaneous petitions in W.M.P.No.47013 of
2026 is ordered as prayed for and W.M.P.No.47014 of 2026 stands closed.
27-10-2026
2/2
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
rap
To
1. The State Tax Officer / Commercial Tax Officer,
Vanagaram Assessment Circle,
Varadharajpuram, Nazarathpet,
Poonamallee - 600 123.
2. Assistant Commissioner ST,
Vanagaram Assessment Circle, No.4/109, Bangalore Highway,
Varadharajpuram, Nazarathpet, Poonamallee.
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WP No. 41927 of 2026
KRISHNAN RAMASAMY, J.
rap
WP No. 41927 of 2026
27-10-2026
2/2
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