WP/43092/2026 of M/s.NIMA Fashion, Rep by its Sole Proprietor Vs The Deputy Commissioner (CT) on 16 October 2026

ORDER

Mr.R.Sethu Prabakaran, learned Government Advocate (Tax) takes notice for the Respondents.

2. With the consent of both sides, this Writ Petition is taken up for final disposal at the admission stage itself.

3. This Writ Petition has been filed by the Petitioner seeking to quash the Order dated 11.02.2026 passed by the 1st Respondent and the Order dated 29.09.2025 passed by the 2nd Respondent.

4. The brief facts of the case are that upon scrutinizing the returns filed by the Petitioner for the Assessment Year 2021-22, the following discrepancies were noticed by the Officials:

(i) Reconciliation of E-Way Bill turnover with Form GSTR-01

(ii) Input Tax Credit claimed from cancelled dealers, return defaulters and tax non payers

(iii) Late Fees payable for the belated filing of monthly return in Form GSTR-3B Hence, the 2nd Respondent vide Show Cause Notice in Form GST DRC-01 dated 04.06.2025, called upon the Petitioner to file its Reply by 04.07.2025 and thereafter, the 2nd Respondent vide three Reminder Notices dated 07.07.2025, 31.07.2025 & 14.08.2025, called upon the Petitioner to appear for personal hearing on 11.07.2025, 08.08.2025 & 21.08.2025 respectively. But the Petitioner neither filed any reply to the Show Cause Notice nor appeared for personal hearing. Therefore, the 2nd Respondent has passed the Assessment Order in Form DRC-07 dated 29.09.2025, confirming the tax and penalty proposed in the Show Cause Notice and directing the Petitioner to pay a sum of Rs.22,97,846/-. Challenging the said Assessment Order, the Petitioner preferred an Appeal in Form GST APL-01 dated 29.01.2026 before the 1st Respondent. However, the 1st Respondent vide Order in Form GST APL-02 dated 11.02.2026, rejected the said Appeal by citing the reason that “Delay in submission of Appeal”. Aggrieved by the same, the Petitioner has filed this Writ Petition for the aforesaid relief.

5. The learned counsel for the Petitioner submitted that the Show Cause Notice and the impugned Assessment Order were merely uploaded on the Online GST Portal and were not served to the Petitioner through physical mode. Since the Petitioner was unaware of the Show Cause Notice as well as the impugned Assessment Order which were uploaded on the Online GST Portal, the Petitioner could not file any reply to the Show Cause Notice and prefer an appeal against the impugned Assessment Order.

5.1. It is submitted by the learned counsel for the Petitioner that the impugned Assessment Order is a non-speaking order. That apart, both the Assessment Order and the Appeal Rejection Order are ex-parte orders. Prior to passing the said orders, no opportunity of personal hearing was provided to the Petitioner. Therefore, the learned counsel submitted that the impugned Assessment Order and the Appeal Rejection Order suffer from a violation of the principles of natural justice.

5.2. The learned counsel for the Petitioner also submitted that in the present case, the Appeal has been filed 28 days beyond the three month appeal filing period and two days prior to the expiry of the condonable period of one month. Therefore, the delay of 28 days in filing the Appeal is well within the time prescribed under Section 107(4) of the Central Goods and Services Tax Act, 2017 (for brevity, “CGST Act”). The delay in filing the Appeal was neither willful nor wanton. The Petitioner has filed the Appeal along with an Application praying to condone the delay in filing the Appeal. At the time of filing of the Appeal, the Petitioner had deposited 10% of disputed tax towards statutory pre-deposit for filing the Appeal.

5.3. It is submitted by the learned counsel for the Petitioner that now the Petitioner is ready and willing to pay 15% of the disputed tax over and above the 10% of disputed tax already paid towards statutory pre-deposit for filing the Appeal. Therefore, the learned counsel prayed that the impugned Assessment Order may be quashed and the matter may be remanded back to the 2nd Respondent for fresh consideration.

6. The learned Government Advocate (Tax) appearing for the Respondents fairly submitted that since the Petitioner has voluntarily come forward to deposit 15% of the disputed tax, the prayer sought in this Writ Petition may be considered.

7. Heard the learned counsel for the Petitioner as well as the learned Government Advocate (Tax) for the Respondents and perused the materials available on record.

8. According to the Petitioner, the Show Cause Notice and the impugned Assessment Order were merely uploaded on the Online GST Portal and were not served to the Petitioner through physical mode. Hence, the Petitioner was unable to file any Reply/Objection to the Show Cause Notice and prefer an Appeal against the impugned Assessment Order in time. Furthermore, prior to passing the Assessment Order and Appeal Rejection Order, the Petitioner was not granted with an opportunity of hearing.

9. No doubt, sending notice by uploading in Online GST 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 CGST Act which are also the valid mode of service under the CGST Act, otherwise, the service of notice will not be deemed to be an effective service, rather, it would only amount to fulfilling the empty formalities.

10. Merely passing an ex-parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave the way for a 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. Thus, when there is no response from the taxpayer to the notice sent through a particular mode, the Officer who is issuing the notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the CGST Act, preferably by way of RPAD which would ultimately achieve the object of the CGST Act. Therefore, this Court is of the opinion that there has been a lack of effort in applying the available opportunities to serve notices/orders etc., effectively on the Petitioner and the impugned Assessment Order suffers from a violation of the principles of natural justice.

11. In view of the above, this Court is inclined to issue the following directions:

(i) The Assessment Order in Form DRC-07 dated 29.09.2025 passed by the 2nd Respondent as well as the Order in Form GST APL-02 dated 11.02.2026 passed by the 1st Respondent are quashed and the matter is remanded back to the 2nd Respondent for fresh consideration, on condition that the Petitioner shall deposit 15% of the disputed tax over and above the 10% of disputed tax already paid towards statutory pre-deposit for filing the Appeal, within a period of four weeks from the date of receipt of a copy of this order.

(ii) It is made clear that quashing of the impugned orders will come into effect, only from the date of deposit of 15% of the disputed tax by the Petitioner.

(iii) The Petitioner is directed to file its Reply/Objection along with the required documents, if any before the 2nd Respondent, within a period of three weeks thereafter.

(iv) On filing of such Reply/Objection by the Petitioner, the 2nd Respondent shall consider the same and issue a 14 days clear notice affording an opportunity of personal hearing to the Petitioner. Thereafter, the 2nd Respondent shall pass appropriate orders on merits and in accordance with law, as expeditiously as possible.

12. This Writ Petition is disposed of with the above directions. No costs. Consequently, connected Miscellaneous Petition is closed. 16-10-2026 mrr Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No To

1. The Deputy Commissioner (CT) GST Appeals, Tiruppur.

2. The Assistant Commissioner (ST) (FAC), Anupparpalayam Assessment Circle, Tiruppur.

KRISHNAN RAMASAMY, J. mrr W.P.No.43092 of 2026 16-10-2026