Madras High Court
WP/41037/2026 of LR and CO Vs The State Tax Officer on 14 October 2026
WP No. 41037 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41037 of 2026
CNR:{HCMA012345422026}
AND
WMP NO. 46031 OF 2026,WMP NO. 46033 OF 2026
LR and CO
(Represented by Shanjeevi L-Partner),
9/5, Amman Kulam Road, Pappanaikenpalayam, Coimbatore, Tamil Nadu - 641037.
GSTOM 33AAJFL2729A1ZR
..Petitioner(s)
Vs
The State Tax Officer
Office of Commercial Tax Officer,
P.N. Palayam Assessment Circle,
Commercial Taxes Building, Dr. Balasundaram Chettiar road, Coimbatore -641018 , Tamilnadu.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records pertaining to the impugned order in GSTIN 33AAJFL2729A1ZR/2021-22 dated 16.12.2025, along with the summary order in Form GST DRC-07 bearing Reference No.ZD331225245091V dated 16.12.2025, issued by the Respondent under the Central Goods and Services Tax Act, 2017 quash the same.
For Petitioner(s):
Ms.SAMRIDDHI S
For Respondent(s):
Mr.I.Dinesh, Additional Government
Pleader(Taxes)
WP No. 41037 of 2026
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Order
This Writ Petition has been filed against the impugned assessment order dated 16.12.2025 passed by the respondent.
2. The learned counsel appearing for the petitioner submitted that the proceedings were initiated pursuant to the show cause notice dated 22.08.2025, alleging under-declaration of outward supplies and excess availment of Input Tax Credit (ITC). Though the show cause notice was issued on 22.08.2025, the respondent proceeded to pass the impugned assessment order without affording the petitioner sufficient time to file a reply. Further, all notices and communications were uploaded by the respondent under the “View Additional Notices and Orders” tab on the GST common portal. Since the petitioner was unaware of the said notices, no reply could be filed within the stipulated time. Under these circumstances, the impugned assessment order came to be passed without affording the petitioner an opportunity of personal hearing. Aggrieved by the same, the petitioner has filed the present Writ Petition.
3. Further, the learned counsel submitted that the petitioner undertakes to pay 25% of the disputed tax amount to the respondent and has also made an endorsement to that effect in the case bundle. Hence, she prayed that this Court may set aside the impugned assessment order and grant the petitioner an opportunity to present its case before the respondent.
WP No. 41037 of 2026
4. On the other hand, the learned Additional Government Pleader (Taxes) appearing for the respondent submitted that the respondent had uploaded the notices on the GST portal and had also sent them through Registered Post with Acknowledgment Due (RPAD). However, the petitioner failed to file a reply or avail the opportunity provided. The learned Additional Government Pleader fairly admitted that no opportunity of personal hearing was afforded to the petitioner before passing the impugned assessment order. Therefore, he submitted that the matter could be remitted to the respondent for fresh consideration, subject to the petitioner paying 25% of the disputed tax amount.
5. Heard the learned counsel appearing on either side and perused the materials available on record.
6. In the present case, it is evident that the show cause notice was issued on 22.08.2025 and that the impugned assessment order was passed within five months thereafter. However, the mere passage of five months does not, by itself, establish that the petitioner was afforded sufficient time to submit a reply. Further, the respondent has fairly admitted that no opportunity of personal hearing was provided to the petitioner before passing the impugned assessment order. Consequently, the impugned assessment order came to be passed confirming the proposals contained in the show cause notice without affording
WP No. 41037 of 2026
the petitioner an opportunity of personal hearing. In these circumstances, this Court is of the view that the petitioner should be afforded a reasonable opportunity to submit its objections and present its case before the respondent.
7. 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 respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 16.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 16.12.2025 is set aside and the matter is remanded to the 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
WP No. 41037 of 2026
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, WMP.No.46031/2026 is ordered and WMP.No.46033/2026 is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The State Tax Officer Office of Commercial Tax Officer, P.N. Palayam Assessment Circle, Commercial Taxes Building, Dr. Balasundaram Chettiar road, Coimbatore -641018 , Tamilnadu.
WP No. 41037 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41037 of 2026 AND WMP NO. 46031 OF 2026,WMP NO. 46033 OF 2026 14-10-2026