Madras High Court
WP/40574/2026 of Sri Vasavi Chillies Trading Company Vs The Assistant Commissioner (ST) on 13 October 2026
WP No. 40574 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40574 of 2026
CNR:{HCMA012187462026}
AND WMP NO. 45526 & 45529 OF 2026
Sri Vasavi Chillies Trading Company,
Rep by its Partner Mr.V Sridhar,
New No.96, Old No.63, Acharappan Street, Kothawaal Bazaar, Chennai -600 001
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Mannady Assessment Circle,
Room No.204, 2nd Floor No.32,
Integrated Commercial Taxes Building,
Elephant Gate Bridge Road, Chennai-600 003
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirori, to call for the records of the Respondent in Order dated 30.12.2025 bearing Reference No. ZD331225450690M in GSTIN 33AAAFS
1433P1Z7/2021-22 and quash the same as illegal, arbitrary and in violation of principle of natural justice For Petitioner(s):
M/s. C. Rekha Kumari
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Order
This writ petition has been filed challenging the order dated 30.12.2025 passed by the respondent.
WP No. 40574 of 2026
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, she would submit that the respondent had already recovered 60% of the disputed tax amount from the petitioner and now, the petitioner is ready and willing to pay additional 10% of the disputed tax amount to the respondent. Hence, she requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
WP No. 40574 of 2026
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 speed post to the petitioner. In spite of the same, the petitioner failed to avail the said opportunity. Under these circumstances, the impugned order came to be passed by the respondent. Hence, she 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, no doubt the show cause notice was issued not only by way of simply uploading it in portal but also it was served on the petitioner by way of speed post. Though the said notice was served on the petitioner, the petitioner had neither filed the reply not participated in the personal hearing. Under these circumstances, the impugned order came to be passed by the respondent. In such case, it is clear that there is no violation of principles of natural justice in passing the impugned order.
WP No. 40574 of 2026
9. On the other hand, it was submitted by the learned counsel for the petitioner that the respondent had already recovered 60% of the disputed tax amount from the petitioner and now, the petitioner is ready and willing to pay additional 10% of the disputed tax amount to the respondent. In such view of the matter, though there is no fault on the respondent, this Court, in the interest of justice, is inclined to set aside the impugned order dated 30.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 30.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% 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 accordance with law, after hearing the petitioner, as expeditiously as possible.
WP No. 40574 of 2026
10. With the above directions, this writ petition is disposed of. No costs. Consequently, the miscellaneous petition in WMP.No.45529 of 2026 is closed and the miscellaneous petition in WMP.No.45526 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Assistant Commissioner (ST), Mannady Assessment Circle, Room No.204, 2nd Floor No.32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-600 003
WP No. 40574 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40574 of 2026 13-10-2026