WP/41764/2026 of MURUGANANTHAM SUDHA Vs Deputy Commercial Tax Officer on 16 October 2026

ORDER

This writ petition has been filed challenging the impugned assessment order dated 26.02.2025 passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent. With the consent of the learned counsel on either side, the writ petition is taken up for final hearing at the admission stage itself.

3. The learned counsel for the petitioner would submit that in this case, the respondent issued a show cause notice – DRC-01A dated 26.10.2024 calling upon the petitioner to clarify the discrepancies in respect of mismatch of returns in comparison of GSTR 1 and GSTR 3B filed for the assessment year 2020 – 2021. Thereafter, a show cause notice – DRC-01 dated 19.11.2024 was issued to the petitioner. For which, the petitioner has filed his reply on 24.02.2025. Pursuant to the filing of the said reply, the ex parte impugned assessment order came to be passed by the respondent on 26.02.2025 stating that the petitioner failed to produce any invoice and that they had also not filed GSTR 1 returns without affording an opportunity of personal hearing to the petitioner as contemplated under Section 75(4) of the CGST Act, 2017.

4. The learned Special Government Pleader appearing for the respondent

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fairly submits that the impugned order has been passed without affording an opportunity of personal hearing to the petitioner. Hence, she submits that the matter may be remitted to the respondent for passing fresh orders, directing the petitioner to file a reply within a time frame fixed by this Court.

5. Heard the learned counsel on either side and perused the materials available on record.

6. Admittedly, the impugned ex parte assessment order has been passed on 26.02.2025 in violation of the principles of natural justice, as no opportunity of a personal hearing was afforded to the petitioner. However, the petitioner has approached this Court, with an inordinate and unexplained delay of more than a year. Therefore, this Court is inclined to set aside the impugned assessment order, subject to the imposition of costs on the petitioner.

7. Accordingly, this Court passes the following order:

i) The impugned order dated 26.02.2025 is set aside, subject to the payment of Rs.10,000/- (Rupees Ten Thousand Only) to the credit of The Principal, Government Naturopathy Medical College and Hospital [Account No.7883022723, IFSC Code:IDIB000M157], within a period of two weeks from the date of receipt of a copy of this order.

(ii) The petitioner shall file their reply/objection along with

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the required documents, if any, within a period of two weeks from the date of payment of amount as stated above.

(iii) On filing of such reply/objection by the petitioner, the respondents 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.

8. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition in W.M.P.No.46873 of 2026 is ordered as prayed for and W.M.P.No.46874 of 2026 stands closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To Deputy Commercial Tax Officer Chithode.Erode Erode.Tamil Nadu.

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KRISHNAN RAMASAMY, J. rap WP No. 41764 of 2026 16-10-2026