Madras High Court
WP/40219/2026 of Tvl AM ENTERPRISESS Vs The State Tax Officer on 13 October 2026
WP No. 40219 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40219 of 2026
CNR:{HCMA012260522026}
AND
WMP NO. 45143 OF 2026
Tvl AM Enterprises
represented by proprietor/Authorized Signatory, Mahul Place of Business 45, R.R.SWAMY Lane, Kattoor, Coimbatore, Tamil Nadu, 641009
GSTIN 33DKLPM6093MIZH
..Petitioner(s)
Vs
The State Tax Officer
Ram Nagar Circle, Coimbatore, Tamil Nadu
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirorified Mandamus, calling for the records of the impugned Order in Form GST DRC-07 under Section 74A of the TNGST Act,2017 with Ref. No. ZD330226036402W - the State Tax Officer, Ram Nagar Circle, dated 05.02.2026, passed by the Respondent, uploaded along with the summary of the order, quash the same and direct the Respondent to pass a fresh order after providing an Opportunity of being heard to the Petitioner For Petitioner(s):
Mr.J.Poojesh for Mr.Bheru Singh
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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WP No. 40219 of 2026
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Order
This writ petition has been filed challenging the impugned order dated 05.02.2026 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner had failed to view the portal, they were not aware of the said notices, due to which, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.
5. Further, he would submit that the petitioner is ready and willing to pay 30% of the disputed tax amount to the respondent. Hence, he requests this Court
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WP No. 40219 of 2026
to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent would submit that the respondent had not only uploaded the notices in the GST Online Portal but also served it by way of RPAD. The said notice was duly received by the petitioner. In spite of the same, the petitioner had failed to file his reply. Hence, she would contend that there is no fault on the part of the petitioner and thus, prays for dismissal of this petition.
7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
8. In the case on hand, the show cause notice was issued by the respondent by way of RPAD and the same was received by the petitioner. In spite of the same, no reply was filed by the petitioner. Subsequently, the personal hearing notices were also served on the petitioner, however, the petitioner had failed to appear before the respondent. Under these circumstances, the impugned order dated 05.02.2026 came to be passed by the respondent.
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9. In such view of the matter, no doubt the respondent had explored all the possibilities in issuing notice to the petitioner. However, the petitioner had voluntarily gave up his opportunity to establish his case before the Assessing Officer. Therefore, in this case, there is no violation of principles of natural justice and thus, this Court is not inclined to entertain this petition.
10. In the result, this writ petition is dismissed. No costs. The miscellaneous petition in WMP.No.45143 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 before the concerned Appellate Authority, subject to the payment of 10% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.
12. At request of the petitioner, this Court directs the concerned Bank to defreeze the petitioner’s bank account, immediately upon production of a copy
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of this order along with the proof for payment of aforesaid amount and subsequently, intimate the same to the respondent. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer Ram Nagar Circle, Coimbatore, Tamil Nadu
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KRISHNAN RAMASAMY J. nsa WP No. 40219 of 2026 13-10-2026 (2/2)
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