SPA FOODS vs Assistant Commissioner(ST)
- Court
- Madras High Court
WP No. 44775 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44775 of 2026
and WMP Nos.50273 and 50275 of 2026
CNR: {HCMA012544352026}
Spa Foods
Rep. by its Partner Subramaniam Venkadtesh,
No. 2-4, NGR Street
No.1,Sowripalayam,
Coimbatore-641028
..Petitioner(s)
Vs
1. Assistant Commissioner(ST)
Singanallur (North)
Coimbatore -1,
coimbatore
2. The Deputy Commissioner CT
GST Appeals, Commercial Taxes
Department,Coimbatore, Tamil Nadu.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of
India seeking the issuance of a Writ of Certiorari calling for the records of the
Impugned Assessment Order dated 05.12.2025 bearing Reference No.
ZD331225089000W under Section 73 of the CGST/TNGST Act, 2017, and
uploaded the same along with the summary of order in DRC 07 for the FY
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WP No. 44775 of 2026
st
2021-22 passed by the 1 respondent herein from the files of the first respondent
herein, quash the same.
For Petitioner(s): Ms. Jyotsna Sivakumar
for M/s.Aparna Nandakumar
For Respondent(s): Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (Taxes)
ORDER
The present Writ Petition has been filed challenging the order dated
05.12.2025 passed by the first respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government
Pleader (T) takes notice on behalf of the respondent. 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 “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.
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WP No. 44775 of 2026
4. Further, she would submit that the petitioner is voluntarily willing to
pay 25% of the disputed tax amount to the respondent. To that effect, she has
also made an endorsement in the Court 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
appearing for the respondent would submit that the respondent had uploaded the
notices in the GST Online Portal as well as by sending them via RPAD. 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.
6. Heard the learned counsel for the petitioner and the learned Additional
Government Pleader for the respondent and also perused the materials available
on record.
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WP No. 44775 of 2026
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.
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.
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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 to 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
respondent. In such view of the matter, this Court is inclined to set aside the
impugned order dated 05.12.2025 passed by the respondent. Accordingly, this
Court passes the following order:-
(i) The impugned order dated 05.12.2025 is set aside
and the matter is remanded to the respondent for fresh
consideration on condition that the petitioner pays 25% of
disputed tax amount to the respondent within a period of four
(4) 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. In the event, any amount
is already recovered or deposited pursuant to the assessment
order, the petitioner is granted liberty to adjust the said
amount while making payment of 25% of the disputed tax
amount.
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WP No. 44775 of 2026
(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
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 proof of payment of the said
amount and permit them to operate the account normally. The
Bank shall intimate the same to the respondent authority.
11. With the above directions, this Writ Petition is disposed of. No costs.
W.M.P.No.50273 of 2026 filed to dispense with the production of the impugned
order is allowed. Consequently, the connected Miscellaneous Petition is also
closed.
02-11-2026
Asi
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WP No. 44775 of 2026
To
1. The Assistant Commissioner(ST),
Singanallur (North),
Coimbatore -1, Coimbatore.
2. The Deputy Commissioner CT,
GST Appeals, Commercial Taxes,
Department,Coimbatore, Tamil Nadu.
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WP No. 44775 of 2026
KRISHNAN RAMASAMY, J.
Asi
WP No. 44775 of 2026
and WMP Nos.50273 and 50275 of 2026
02-11-2026
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