Tmt.P.Valarmathy, vs The State Tax Officer,

WP No. 43650 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 43650 of 2026
CNR:{HCMA011670022026}
AND
WMP NO. 49030, 49037 & 49040 OF 2026
Tmt.P.Valarmathy, W/o.Gajendran,
Proprietrix, M/S.Veera Enterprises,
No.16, Mullai Street, Thiruvalluvar Nagar,
Perungudi, Chennai - 600 096.
..Petitioner(s)
Vs
1. The State Tax Officer,
Sholinganallur Assessment Circle, Room
No.240, Second Floor, Integrated Building of
Commercial Taxes and Registration
Department, Nandanam, Chennai – 600035.
2. Assistant Commissioner,
Sholinganallur Assessment Circle, 2nd floor,
Integrated building for Registration and
Commercial Taxes Departments, Nandhanam,
Chennai - 600035.
3. The Branch Manager,
Axis Bank, 37 D, Velacherry Tambaram Main
Road, Velacherry, Chennai - 600042.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying
for issuance of Writ of Certiorarified Mandamus, calling for the records of the
1st respondent relating to the impugned Assessment Order bearing Reference
No. ZD331225055403S dated 04.12.2025 and the consequential summary of
order in Form GST DRC-07 dated 04.12.2025 passed under the provisions of
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WP No. 43650 of 2026
the CGST/TNGST Act, 2017 for the Assessment Year 2021-2022, quash the
same as illegal, arbitrary, contrary to the provisions of the CGST/TNGST Act,
2017 and violative of the Principles of natural justice and consequently direct
the 1st respondent to undertake a fresh assessment after affording the petitioner
sufficient opportunity to file objections, produce supporting documents,
participate in personal hearing
For Petitioner(s): Mr.A.Praveen Kumar
For Respondent(s): Mr.B.Sivaraman, GA for R1 & 2
Order
This writ petition has been filed challenging the impugned order dated
st
04.12.2025 passed by the 1 respondent.
2. Mr.B.Sivaraman, learned Government Advocate, takes notice on behalf
of the respondents 1 & 2.
3. By consent of the parties, the main writ petition is taken up for disposal
at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, all
notices/communications were uploaded by the respondent in the GST common
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WP No. 43650 of 2026
portal. Since the petitioner had failed to view the portal, they were not aware of
the said notices, due to which, 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. Hence, this petition has been filed.
5. Further, he would submit that the petitioner is ready and willing to pay
10% of the disputed tax amount to the respondent. Hence, he requests this Court
to grant an opportunity to the petitioner to present their case before the
respondent by setting aside the impugned order.
6. On the other hand, the learned counsel 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 10%
of the disputed tax amount by the petitioner.
7. Heard the learned counsel for the petitioner and the respondent and
also perused the materials available on record.
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WP No. 43650 of 2026
8. 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.
9. 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 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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WP No. 43650 of 2026
10. 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 lack of efforts in exploring the available opportunities to
serve the notices/orders etc., effectively on the petitioner.
11. Further, it was submitted by the learned counsel for the petitioner that
the petitioner is ready and willing to pay 10% of the disputed tax amount to the
respondent. In such view of the matter, this Court is inclined to set aside the
st
impugned order dated 04.12.2025 passed by the 1 respondent. Accordingly,
this Court passes the following order:-
(i) The impugned order dated 04.12.2025 is set aside
st
and the matter is remanded to the 1 respondent for fresh
consideration on condition that the petitioner shall pay 10% of
the 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.
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WP No. 43650 of 2026
(iii) On filing of such reply/objection by the
st
petitioner, 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.
(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
rd
survive any longer. As a sequel, the 3 respondent-Bank is
directed to de-freeze the bank account of the petitioner,
immediately upon the production of a copy of this order
along with the proof with regard to the payment made by the
petitioner as stated above.
12. With the above directions, this writ petition is disposed of. No costs.
Consequently, the miscellaneous petition in WMP.Nos.49037 & 49040 of 2026
are closed and the miscellaneous petition in WMP.No.49030 of 2026, which has
been filed to dispense with the production of original assessment order, is
ordered.
30-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
nsa
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WP No. 43650 of 2026
To
1. The State Tax Officer,
Sholinganallur Assessment Circle, Room
No.240, Second Floor, Integrated Building of
Commercial Taxes and Registration
Department, Nandanam, Chennai – 600035.
2. Assistant Commissioner,
Sholinganallur Assessment Circle, 2nd floor,
Integrated building for Registration and
Commercial Taxes Departments, Nandhanam,
Chennai - 600035.
3. The Branch Manager,
Axis Bank, 37 D, Velacherry Tambaram Main
Road, Velacherry, Chennai - 600042.
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WP No. 43650 of 2026
KRISHNAN RAMASAMY J.
nsa
WP No. 43650 of 2026
30-10-2026
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