Madras High Court
WP/41227/2026 of Arito plastics Industries Vs Assistant deputy commissioner of on 15 October 2026
WP No. 41227 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41227 of 2026
CNR:{HCMA011503032026}
AND
WMP NO. 46545 & 46549 OF 2026
Arito plastics Industries
Rep by its proprietor Anwar Saleem,
No.1, Anderson street,
parrys corner, chennai-600 040
..Petitioner(s)
Vs
1. Assistant deputy commissioner of
GST Central Excise, parrys Division
Chennai North commissionerate
Newry Towers No.2054-1,
Anna Nagar, chennai-600 040
2. Superintendent of GST and Central Excise Range IV, Parrys Division Chennai North Commissionerate, Newry Towers No.20541
Anna Nagar, chennai-600 040
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records of impugned order in respect of order in Original No. 03/2024 dated 28.3.2024
passed by second respondent and quash the same and direct the first respondent to reconsider the order passed by second respondent
WP No. 41227 of 2026
For Petitioner(s):
Mr.R.Vijayakumar, for Mr.S Siva Shankar
For Respondent(s):
Mr.G.Meganathan, Jr.St.counsel
for Mr.S.Gurumoorthy, Sr.St.counsel
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Order
This writ petition has been filed challenging the order dated 28.03.2024 passed by the respondent.
2. Mr.G.Meganathan, learned Junior Standing counsel for Mr.S.Gurumoorthy, learned Senior Standing counsel, takes notice on behalf of the respondent.
3. By consent of the parties, the main petition is taken up for disposal at the stage of admission itself.
4. The learned counsel appearing for the petitioner would submit that in this case, initially, the show cause notice was issued by the respondent on 09.11.2023. However, being abroad, the petitioner remained unaware of the said notices. Even the petitioner’s employee, who is handling the GST matters, had left the office and thus, no reply was filed. Under these circumstances, the impugned order came to be passed by the respondent without hearing the petitioner. Hence, this petition.
WP No. 41227 of 2026
5. In reply, the learned counsel appearing for the respondent would submit that though very many notices, including the personal hearing notice, were issued by the respondent, the petitioner had neither filed the reply nor appeared for personal hearing. Under these circumstances, the impugned order came to be passed by the respondent. In such case, the only right course available to the petitioner is to file an appeal against the assessment order, instead of which, the present petition came to be filed by the petitioner, that too, after a period of more than two year. Hence, he prays for dismissal of this petition.
7. Heard the learned counsel appearing for the petitioner and the respondents and also perused the entire materials available on record.
8. In the case on hand, initially, the show cause notice was issued by the respondent on 09.11.2023. However, being abroad, the petitioner remained unaware of the said notices. Under these circumstances, the impugned order came to be passed by the respondent.
9. On the other hand, it was submitted by the respondent that though very many notices, including the personal hearing notice, were issued by the respondent, the petitioner had neither filed any reply nor appeared for personal
WP No. 41227 of 2026
hearing. In such case, as rightly contended by the respondent, the right course available to the petitioner is to file an appeal against the assessment order.
10. In view of the above, this Court is not inclined to entertain this petition. Accordingly, this writ petition is dismissed. No cost. Consequently, the miscellaneous petition in WMP.No.46549 of 2026 is closed and the miscellaneous petition in WMP.No.46545 of 2026, which has been filed to dispense with the production of original assessment order, is ordered.
11. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal against the assessment order, on condition that the petitioner shall pay the entire disputed tax amount to the respondent, within a period of 4 weeks from the date of receipt of a copy of this order. Upon production of proof with regard to the payment as stated above, the concerned Appellate Authority shall entertain the said appeal and pass appropriate orders, on merits and in accordance with law, without insisting on limitation. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa
WP No. 41227 of 2026
To
1. Assistant deputy commissioner of GST Central Excise, parrys Division Chennai North commissionerate Newry Towers No.2054-1, Anna Nagar, chennai-600 040
2. Superintendent of GST and Central Excise Range IV, Parrys Division Chennai North Commissionerate, Newry Towers No.20541 Anna Nagar, chennai-600 040
WP No. 41227 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41227 of 2026 AND WMP NO. 46545 OF 2026,WMP NO. 46549 OF 2026 15-10-2026