Ms SRI SIVASAKTHI VELAVAN MILLS vs The State Tax Officer,
- Court
- Madras High Court
WP No. 42145 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42145 of 2026
and
WMP No. 47299 of 2026
CNR: {HCMA012269942026}
Ms SRI SIVASAKTHI VELAVAN MILLS
Represented by its Proprietor,
Smt. Saminathan Thangarami,
13/56, Kambikadu Street, Senthil Nagar,
Somanur, Coimbatore -668
...Petitioner(s)
Vs
1. The State Tax Officer,
Karumathampatti Circle,
Coimbatore
2. IDBI Bank Limited
Represented by its Branch Manager,
Samalapuram Branch,
Coimbatore District
...Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Consitutition of
India, praying to issue a Writ of Certiorarified Mandamus, calling for the
records relating to the assessment order GSTIN -33AZGPT7654Q1ZF/2018-19
dated 08.04.2024 passed by the first respondent, quash the same and
consequently direct the first Respondent to withdraw the consequential recovery
proceedings and direct the second respondent to defreeze the bank account of
the petitioner bearing account NO.2090104000004640 maintained with IDBI
Bank Samalapuram Branch.
For Petitioner(s): Mr. K.Kajendra Babu
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For R1: Mr.I.Dinesh,
Additional Government Pleader (Tax).
ORDER
This writ petition has been filed challenging the impugned order dated
08.04.2024 passed by the first respondent.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), takes
notice on behalf of first 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 first respondent under a “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 first respondent without providing any opportunity of personal hearing to
the petitioner. Therefore, this petition has been filed.
4. Further, he would submit that the petitioner undertakes to pay 25% of
the disputed tax amount to the first respondent and also made an endorsement to
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that effect in the case bundle. Hence, he requests this Court to grant an
opportunity to the petitioner to present their case before the first respondent by
setting aside the impugned order.
5. On the other hand, the learned Special Government Pleader appearing
for the first 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, she requested this Court to remit the matter back to the first
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
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
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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
that there has been a lack of effort in applying the available opportunities to
serve the notices/orders etc., effectively on the petitioner.
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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 first
respondent. In such view of the matter, this Court is inclined to set aside the
impugned order dated 08.04.2024 passed by the first respondent. Accordingly,
this Court passes the following order:-
(i) The impugned order dated 08.04.2024 is set aside and the
matter is remanded to the first 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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11. With the above directions, this writ petition is disposed of. No costs.
Consequently, the connected miscellaneous petitions are closed.
26-10-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
VM
To:-
1. The State Tax Officer,
Karumathampatti Circle,
Coimbatore
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WP No. 42145 of 2026
KRISHNAN RAMASAMY, J.
VM
WP No. 42145 of 2026
26-10-2026
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