M/s.Shivanee Enterprises vs The State Tax officer
- Court
- Madras High Court
WP No. 43088 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 43088 of 2026
CNR:{HCMA012523262026}
AND
WMP NO. 48395 OF 2026
M/s.Shivanee Enterprises
Rep by its Partner Mr. Ramalingam,
S.F.No.2/2B, Villupuram Road,
Near Petrol Bunk, Sakkarapuram,
Gingee, Villuppuram – 604 202.
..Petitioner(s)
Vs
The State Tax Officer,
Office of the Commercial Tax Officer,
Gingee Assessment Circle,
No.1, Chetpet Road, Gingee.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of
India, praying for an issuance of Writ of Certiorari, calling for the records
relating to the impugned proceedings passed by the Respondent in the order
vide GSTIN/33AEDFS9507D1Z6/2023-24 dated 09.06.2025 along with the
consequential order under Section 74 of the TNGST/CGST Act, 2017 issued
vide FORM GST DRC - 07 bearing Reference No. ZD330625077631C dated
09.06.2025 for the FY 2023-24 to quash the same.
For Petitioner(s): M/s.R.Hemalatha
For Respondent(s): Mr.B.Sivaraman
Government Advocate (T)
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Order
This writ petition has been filed challenging the impugned order dated
09.06.2025 passed by the respondent.
2.Mr.B.Sivaraman, learned Government Advocate, takes notice on behalf
of the respondent.
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
notice or the notice of personal hearing. The show cause notice dated
26.12.2024 was merely uploaded on the GST Portal, which the petitioner had no
occasion to access. Even the impugned order dated 09.06.2025 was uploaded on
the GST Portal, without furnishing a physical copy to the petitioner. Hence she
would submit that the impugned order has been passed in violation of principle
of natural justice. She would further submit that the petitioner is ready and
willing to pay 25% of the disputed tax demand in respect of the impugned
assessment period and prayed to set aside the impugned order directing the
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WP No. 43088 of 2026
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 respondent 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 for the
impugned assessment period, the impugned order may be set aside and the
matter may be remanded for reconsideration.
6.Heard the learned counsel for the petitioner as well as the learned
Government Advocate appearing for the respondent and perused the materials
available on record.
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 notice was uploaded on the GST Portal. According to the petitioner,
the petitioner was not aware of the issuance of the show cause notice through
the GST Portal and a physical copy of the said show cause notice was not
served on the petitioner. In such circumstances, when the respondent did not
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WP No. 43088 of 2026
receive any reply/response from the petitioner to the show causes notice and
when the statute provides for alternative modes of service of notice, it is
incumbent upon the 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.
9.For the reasons stated above, this Court is inclined to set aside the
impugned order dated 09.06.2025 passed by the respondent. Accordingly, this
Court pass the following orders:-
(i) The order impugned herein is set aside on condition
that the petitioner deposits 25% of the disputed tax amount in
respect of the impugned assessment period, as agreed by the
petitioner, within a period of four weeks from the date of
receipt of a copy of this order .
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(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 order.
(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,
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.
(v) Upon production of proof with regard to the
payment of 25% of the disputed tax made by the petitioner,
the concerned Bank is directed de-freeze the petitioner's bank
account forthwith and intimate the same to the respondent.
10.With the above directions, the writ petition is disposed of. There is no
order as to costs. Consequently, the connected miscellaneous petition is closed.
27-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
rst
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WP No. 43088 of 2026
To
The State Tax Officer,
Office of the Commercial Tax Officer,
Gingee Assessment Circle,
No.1, Chetpet Road,
Gingee.
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WP No. 43088 of 2026
KRISHNAN RAMASAMY J.
rst
WP No. 43088 of 2026
AND
WMP NO. 48395 OF 2026
27-10-2026
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