M/S.NETHAJI ELECTRICALS, vs The STATE TAX OFFICER, INSPECTION - III,
- Court
- Madras High Court
WP No. 44327 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44327 of 2026
and W.M.P.No.49712 of 2026
CNR: {HCMA012577772026}
M/s.Nethaji Electricals,
Represented by its Proprietor, Parthiban
Mageswaran, No. 20, Kamban Nagar, Chetpet
Road,Kannadhasan First Street,
Vandavasi,Tiruvannamalai District, Tamil Nadu -
604408.
..Petitioner(s)
Vs
The STATE TAX OFFICER, INSPECTION - III,
O/o. the Commercial Tax Officer,Vellore
Division,No. 4, Bharathiyar Salai, Fort Round
Road,Vellore - 632001.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India,
praying to issue a Writ of Certiorari calling for the records relating to the
impugned proceedings passed by the respondent in the order GSTIN
33BCMPM5068F2ZG/2021-2022 dated 09.10.2024 along with the
consequential proceedings under section 74 of the act issued vide FORM
DRC-07 Ref. No. ZD3310240569687, dated 09.10.2024 along with the
Rectification Order bearing Reference No. ZD330325223768B dated
27.03.2025, for the financial year 2021-2022 and to quash the same.
For Petitioner(s): Ms.M.Priya Dharshini
For Respondent(s): Mr.I.Dinesh,
Additional Government Pleader
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WP No. 44327 of 2026
ORDER
This writ petition has been filed challenging the impugned order dated
09.10.2024 passed by the respondent.
2. I.Dinesh, learned Additional Government Pleader, 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,
the respondent uploaded the show cause notice dated 30.07.2024 in the GST
common portal. Since the petitioner was not aware of the said notice, they
failed to file their reply within the time. Under these circumstances, the
impugned assessment order dated 09.10.2024 came to be passed by the
respondent without providing any opportunity of personal hearing to the
petitioner. Subsequently, the petitioner has field an application for rectification
and the same was rejected by the respondent vide order dated 27.03.2025.
Therefore, this petition has been filed.
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WP No. 44327 of 2026
4. Further, she would submit that the petitioner is willing to pay 25% of
the disputed tax amount to the respondent. 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. 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 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
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
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WP No. 44327 of 2026
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 of the fact that
there is no response from the petitioner to the show cause notices etc., the
Officer 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
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
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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 09.10.2024. Accordingly, this Court passes the following
order:-
(i) The impugned order dated 09.10.2024 is set aside and the
matter is remanded to the respondent for fresh consideration
on condition that the petitioner shall pay 25% of 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.
(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.
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WP No. 44327 of 2026
11. With the above directions, this writ petition is disposed of. No costs.
Consequently, the connected miscellaneous petition is closed.
29-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
VM
To:
The STATE TAX OFFICER, INSPECTION - III,
O/o. the Commercial Tax Officer,Vellore
Division,No. 4, Bharathiyar Salai, Fort Round
Road,Vellore - 632001.
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WP No. 44327 of 2026
KRISHNAN RAMASAMY, J.
VM
WP No. 44327 of 2026
29-10-2026
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