Madras High Court
WP/39695/2026 of RAINBOW INTEGRATED MULTITECH PRIVATE LIMITED Vs Commercial Tax Officer on 16 October 2026
WP No. 39695 of 2026
__________
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39695 of 2026
CNR:{HCMA012199712026}
AND
WP NO. 39711 OF 2026,WP NO. 39708 OF 2026,WP NO. 39700 OF
2026,WMP NO. 44621 OF 2026,WMP NO. 44601 OF 2026,WMP NO.
44605 OF 2026,WMP NO. 44616 OF 2026
Rainbow Integrated Multitech Private Limited, Rep by its Director Nandhakumar, No.289/4, Selvavinayagar Koil Street, Velappanchavadi,, Chennai, Tamil Nadu, 600 077
..Petitioner(s)
in all W.Ps
Vs
Commercial Tax Officer
Vanagaram Assessment Circle,
Integrated Gst Building,
No.4/109, Chennai - Bangalore Highways,
Varadharajapuram, Nazarathpet, Poonamallee 600123
..Respondent(s)
in all W.Ps
PRAYER in W.P.No.39695 of 2026:- Writ Petition filed under Article
Certiorarified Mandamus, to
call for the records of the order via Form GST
DRC 07 having Ref. No. ZD330625197280C for the FY 2020-21 dated 19.06.2025 (Impugned Order) issued by the respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
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WP No. 39695 of 2026
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Certiorarified Mandamus, call for the records of the order via Form GST DRC
07 having Ref. No. ZD3308242843745 for the FY 2019-20 dated 30.08.2024
(Impugned Order) issued by the respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
Certiorarified Mandamus, call for the records of the order via Form GST DRC
07 having Ref. No. ZD3312242481961 for the FY 2020-21 dated 27.12.2024
(Impugned Order) issued by the respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
Certiorarified Mandamus, to call for the records of the order via Form GST
DRC 07 having Ref. No. ZD330225048816D for the FY 2020-21 dated 05.02.2025(Impugned Order) issued by the respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
For Petitioner(s)
in all W.Ps:
Mr. Surya V
For Respondent(s)
in all W.Ps:
Mr.R.Sethu Prabakaran
Government Advocate (T)
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WP No. 39695 of 2026
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Common Order
These writ petitions have been filed challenging the impugned orders dated 19.06.2025, 30.08.2024, 27.12.2024 and 05.02.2025 passed by the respondent.
2. 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 notices were merely uploaded on the GST Portal, which the petitioner had no occasion to access. Even the impugned orders dated 19.06.2025, 30.08.2024, 27.12.2024 and 05.02.2025 were uploaded on the GST Portal, without furnishing a physical copy to the petitioner. Hence he would submit that the impugned orders have been passed in violation of principle of natural justice. He would further submit that already the entire disputed tax demand in respect of the impugned assessment periods have been recovered from the petitioner and hence he prayed to set aside the impugned orders directing the 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.
3. Learned Government Advocate appearing for the respondent would submit that if this Court feels that the matter warrants reconsideration, the
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WP No. 39695 of 2026 __________
impugned orders may be set aside and the matter may be remanded for reconsideration.
4. 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.
5. 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 notices through the GST Portal and a physical copy of the said show cause notices were not served on the petitioner. In such circumstances, when the respondent did not 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.
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6. Thus, this Court is of the view that the impugned orders 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.
7. For the reasons stated above, this Court is inclined to set aside the impugned orders dated 19.06.2025, 30.08.2024, 27.12.2024 and 05.02.2025 passed by the respondent. Accordingly, this Court pass the following orders:-
(i) The orders impugned herein are set aside and the petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order.
(ii) 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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8. With the above directions, these writ petitions are disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 16-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
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WP No. 39695 of 2026 __________
To Commercial Tax Officer, Vanagaram Assessment Circle, Integrated Gst Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee 600 123.
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WP No. 39695 of 2026 __________
KRISHNAN RAMASAMY J. rst WP No. 39695 of 2026 AND WP NO. 39711 OF 2026,WP NO. 39708 OF 2026,WP NO. 39700 OF 2026,WMP NO. 44621 OF 2026,WMP NO. 44601 OF 2026,WMP NO. 44605 OF 2026,WMP NO. 44616 OF 2026 16-10-2026 (1/2)
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