M/S.Sunrise Enterprises, Rep by its Proprietor S.K vs The Assistant Commissioner (ST),

WP No. 44020 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44020 of 2026
CNR:{HCMA012271052026}
AND
WP NO. 44023 OF 2026,WP NO. 44021 OF 2026,WMP NO. 49380 OF
2026,WMP NO. 49381 OF 2026,WMP NO. 49382 OF 2026,WMP NO.
49383 OF 2026,WMP NO. 49386 OF 2026,WMP NO. 49387 OF 2026
M/s.Sunrise Enterprises,
Rep by its Proprietor S.Karthikeyan,
44, Teachers Colony,
Chinnavedampatti,Ganapathy,
Coimbatore - 641 006.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST),
Saravanampatti West Circle, Commercial Taxes
Complex, Dr. Balasundaram Road,
Coimbatore - 641 018.
2. The Joint Commissioner (ST) Intelligence,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
3. The Deputy Commissioner (ST) Zone III,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
4. The Branch Manager,
City Union Bank Ltd., 1421A, Sathy Main
Road, Near Athipalayam Pirivu, Ganapathy,
Coimbatore - 641 006.
..Respondent(s)
__________
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WP No. 44020 of 2026
WP No. 44023 of 2026
CNR:{HCMA012270942026}
M/s.Sunrise Enterprises,
Rep by its Proprietor S.Karthikeyan,
44, Teachers Colony,
Chinnavedampatti,Ganapathy,
Coimbatore - 641 006.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-1,
Saravanampatti West Circle, Commercial Taxes
Complex, Dr. Balasundaram Road,
Coimbatore-641018.
2. The Joint Commissioner (ST) Intelligence-1,
Chennai.
3. The Joint Commissioner (st) Intelligence,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
4. The Deputy Commissioner (st) Zone III,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
5. The Branch Manager,
City Union Bank Ltd., 1421A, Sathy Main
Road, Near Athipalayam Pirivu, Ganapathy,
Coimbatore - 641 006.
6. Assistant Commissioner (ST),
Saravanampatti (West) Circle, Commercial
Taxes Building, DR.Balasundaram Road,
Coimbatore-18.
..Respondent(s)
__________
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WP No. 44020 of 2026
WP No. 44021 of 2026
CNR:{HCMA012271012026}
M/S. Sunrise Enterprises,
Rep by its Proprietor S. Karthikeyan,
44, Teachers Colony,
Chinnavedampatti,Ganapathy,
Coimbatore - 641 006.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-2,
Saravanampatti West Circle, Commercial Taxes
Complex, Dr. Balasundaram Road,
Coimbatore-641018.
2. The Joint Commissioner (ST) Intelligence-1,
Chennai.
3. The Joint Commissioner (ST) Intelligence,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
4. The Deputy Commissioner (st) Zone III,
Commercial Taxes Complex, Dr. Balasundaram
Road, Coimbatore - 641 018.
5. The Branch Manager,
City Union Bank Ltd., 1421A, Sathy Main
Road, Near Athipalayam Pirivu, Ganapathy,
Coimbatore - 641 006.
6. Assistant Commissioner (ST),
Saravanampatti (West) Circle, Commercial
Taxes Building, DR.Balasundaram Road,
Coimbatore-18.
..Respondent(s)
__________
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WP No. 44020 of 2026
PRAYER in WP No. 44020 of 2026 :- Writ Petition filed under Article
226 of the Constitution of India, praying for an issuance of Writ of
Certiorarified Mandamus, calling for the records of the impugned adjudication
proceedings of the 1st respondent in Ref. No. GSTIN
33ASLPK3515H1ZW/2019-20 dated 3.3.2025, and the DRC-07
ZD330325004476P dated 3.3.2025 and the consequential proceedings in
GSTIN 33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13
dated 19.6.2025 and quash the same.
PRAYER in WP No. 44023 of 2026:- Writ Petition filed under Article
226 of the Constitution of India, praying for an issuance of Writ of
Certiorarified Mandamus, calling for the records of the impugned adjudication
proceedings of the 1st respondent in Ref.No.GSTIN
33ASLPK3515H1ZW/2018-19 dated 04.09.2024 and the DRC-07
ZD3309240287464 dated 04.09.2024 and the consequential proceedings of the
6th respondent in GSTIN 33ASLPK3515H1ZW/2025/DSTO-3 along with
Form GST DRC-13 dated 19.6.2025 and quash the same.
PRAYER in WP No. 44021 of 2026 :- Writ Petition filed under Article
226 of the Constitution of India, praying for an issuance of Writ of
Certiorarified Mandamus, calling for the records of the impugned
adjudication proceedings of the 1st respondent in GSTIN
33ASLPK3515H1ZW/2018-19 dated 28.10.2024 and the DRC-07
ZD331024214394W dated 28.10.2024 and the consequential proceedings of the
6th respondent in GSTIN 33ASLPK3515H1ZW/2025/DSTO-3 along with
Form GST DRC-13 dated 19.6.2025 and quash the same.
__________
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WP No. 44020 of 2026
For Petitioner(s): Mr.M.Hariharan
For Respondent(s): Mr.P.Sethu Prabakaran
Government Advocate (T)
Common Order
These writ petitions have been filed challenging the assessment orders
st
dated 03.03.2025, 04.09.2024 and 28.10.2024 passed by the respective 1
respondents herein and the consequential proceedings dated 19.06.2025.
2.Mr.P.Sethu Prabakaran, learned Government Advocate, takes notice on
behalf of the respondents.
3.By consent of the parties, the main writ petition is taken up for disposal
at the admission stage itself.
4.Learned counsel for the petitioner would submit that, in the present
case, the petitioner had not received physical copies of either the show cause
notices or the notices of personal hearing. The show cause notices were merely
uploaded on the GST Portal, which the petitioner had no occasion to access.
Even the impugned assessment orders dated 03.03.2025, 04.09.2024 and
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WP No. 44020 of 2026
28.10.2024 were uploaded on the GST Portal, without furnishing a physical
copy to the petitioner. Hence he would submit that the impugned order has been
passed in violation of principle of natural justice. He would further submit that
the petitioner is ready and willing to pay 25% of the disputed tax demand in
st
respect of each case and prayed to set aside the impugned orders directing the 1
respondent to permit the petitioner to file their reply and provide an opportunity
of personal hearing so that the petitioner would be able to substantiate their
case.
5.Learned Government Advocate appearing for the respondents would
submit that if this Court feels that the matter warrants reconsideration, in terms
of the voluntary submission made by the learned counsel for the petitioner,
upon the petitioner depositing 25% of the disputed tax demand in respect of
each case, the impugned orders may be set aside and the matters may be
remanded for reconsideration.
6.Heard the learned counsel for the petitioner as well as the learned
Government Advocate appearing for the respondents and perused the materials
available on record.
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WP No. 44020 of 2026
7.Considering the above submissions made by the learned counsel on
either side and upon perusal of the materials, it is evident that the impugned
show cause notices were uploaded on the GST Portal. According to the
petitioner, the petitioner was not aware of the issuance of the show cause
notices through the GST Portal and a physical copy of the said show cause
st
notices were not served on the petitioner. In such circumstances, when the 1
respondent did not receive any reply/response from the petitioner to the show
causes notice and when the statute provides for alternative modes of service of
st
notice, it is incumbent upon the 1 respondent to adopt an effective mode of
service instead of repeatedly uploading the notices and reminders on the
common portal. If such an effective mode of service has been adopted, the
petitioner would have not been in a position to contend before this Court that
the notices were not received.
8.Thus, this Court is of the view that the impugned order came to be
passed without affording an opportunity of personal hearing to the petitioner to
establish their case, thereby violating the principles of natural justice and that it
is just and necessary to provide an opportunity to the petitioner to establish their
case on merits and in accordance with law.
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WP No. 44020 of 2026
9.For the reasons stated above, this Court is inclined to set aside the
st
impugned orders dated 03.03.2025, 04.09.2024 and 28.10.2024 passed by the 1
respondents herein. Accordingly, this Court pass the following orders:-
(i) The orders impugned herein are set aside on
condition that the petitioner deposits 25% of the disputed tax
amount in respect of each case, as agreed by the petitioner,
within a period of four weeks from the date of receipt of a
copy of this order .
(ii) The petitioner is at liberty to make the aforesaid
25% deposit after deducting the amount, if any paid
subsequent to the issuance of the impugned assessment
orders.
(iii) The petitioner shall file their reply/objection along
with the required documents, if any, within a period of two
weeks thereafter.
(iv) On filing of such reply/objection by the petitioner,
st
the 1 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.
10.With the above directions, these writ petitions are disposed of. There is
no order as to costs. Consequently, the connected miscellaneous petition is
closed. The connected miscellaneous petitions in W.M.P.Nos.49380, 49386 &
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WP No. 44020 of 2026
49382 of 2026 filed seeking to dispense with the production of original
assessment order are ordered as prayed for and W.M.P.Nos.49381, 49387 &
49383 of 2026 filed seeking interim stay are hereby closed.
03-11-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
rst
To
1. The Assistant Commissioner (ST),
Saravanampatti West Circle, Commercial Taxes Complex,
Dr. Balasundaram Road, Coimbatore - 641 018.
2. The Deputy State Tax Officer-1,
Saravanampatti West Circle, Commercial Taxes
Complex, Dr. Balasundaram Road, Coimbatore-641018.
3. The Deputy State Tax Officer-2,
Saravanampatti West Circle, Commercial Taxes
Complex, Dr. Balasundaram Road, Coimbatore-641018.
4. The Joint Commissioner (ST) Intelligence,
Commercial Taxes Complex, Dr. Balasundaram Road,
Coimbatore - 641 018.
5. The Deputy Commissioner (ST) Zone III,
Commercial Taxes Complex, Dr. Balasundaram Road,
Coimbatore - 641 018.
6. The Branch Manager,
City Union Bank Ltd., 1421A, Sathy Main Road, Near
Athipalayam Pirivu, Ganapathy, Coimbatore - 641 006.
__________
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WP No. 44020 of 2026
KRISHNAN RAMASAMY J.
rst
WP No. 44020 of 2026
AND
WP NO. 44023 OF 2026,WP NO. 44021 OF 2026,WMP NO. 49380 OF
2026,WMP NO. 49381 OF 2026,WMP NO. 49382 OF 2026,WMP NO.
49383 OF 2026,WMP NO. 49386 OF 2026,WMP NO. 49387 OF 2026
03-11-2026
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