Madras High Court
WP/40704/2026 of Prasanna Gas Agency Vs The Deputy State Tax Officer 1 on 13 October 2026
WP No. 40704 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40704 of 2026
CNR:{HCMA012240912026}
AND
WMP NO. 45663 OF 2026
Prasanna Gas Agency,
Rep by its Legal Heir (Son) G K VinothKanna No.1, Kamaraj Nagar, Fourth Cross Street, Korattur, Chennai-050.
..Petitioner(s)
Vs
The Deputy State Tax Officer 1,
Korattur Assessment Circle,
Room No.332, Third Floor, Nandanam,
Chennai- 035.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the records of the Respondent in his Proceedings in DIN- GST/33AIXPK1585H1ZU/19/2 dated 04.04.2024 along with a Summary of the Order in Form GST DRC-07 in reference No ZD3304240339497 dated 04.04.2024 and quash the same as illegal and to pass.
For Petitioner(s):
Mr.T.V.Ganesh
For Respondent(s):
Mr.R.Sethu Prabakaran
Government Advocate (T)
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WP No. 40704 of 2026
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Order
This writ petition has been filed challenging the impugned proceedings in DIN- GST/33AIXPK1585H1ZU/19/2 dated 04.04.2024 along with a Summary of the Order in Form GST DRC-07 in reference No ZD3304240339497 dated 04.04.2024.
2. Mr.R.Sethu Prabakaran, learned Government Advocate (Taxes), 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. Learned counsel for the petitioner would submit that, in the present case, the petitioner had not received physical copies of either the show cause notice or the notice of personal hearing. The show cause notice was merely uploaded on the GST Portal, which the petitioner had no occasion to access. Even the impugned order dated 04.04.2024 was uploaded on the GST Portal, without furnishing a physical copy to the petitioner. Hence, he would submit that the impugned order has been passed in violation of principle of natural justice.
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5. Further, he would submit that one of the issues involved in the present writ petition is with regard to the claim made by the petitioner for ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017. He would also submit that the said issue has been squarely covered by the common order dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc, whereby, this Court had quashed the impugned order passed by the Department. However, he would submit that the petitioner is ready and willing to pay 25% of the disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order with regard to the other issues by directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case.
6. Learned Government Advocate appearing for the respondent would submit that if this Court feels that the matter warrants reconsideration, in terms of the voluntary submission made by the learned counsel for the petitioner, upon the petitioner depositing 25% of the disputed tax demand for the impugned assessment period, the impugned order may be set aside and the matter may be remanded for reconsideration.
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WP No. 40704 of 2026
7. Heard the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondent and perused the materials available on record.
8. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice through the GST Portal and a physical copy of the said show cause notice was not served on the petitioner. In such circumstances, when the respondent did not receive any reply/response from the petitioner to the show causes notice and when the statute provides for alternative modes of service of notice, it is incumbent upon the respondent to adopt an effective mode of service instead of repeatedly uploading the notices and reminders on the common portal. If such an effective mode of service has been adopted, the petitioner would have not been in a position to contend before this Court that the notices were not received.
9. Further, it is submitted by the learned counsel for the petitioner that one of the issues involved in this petition is with regard to the claim made by the petitioners for ITC, which is barred by limitation in terms of Section 16(4) of the CGST Act, 2017. As submitted by the learned counsel for the petitioner, the
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WP No. 40704 of 2026
said issue was already dealt with by this Court in W.P.Nos.25081 of 2023, etc, whereby, this Court, vide common order dated 17.10.2024, had quashed the impugned order passed by the Department. In such view of the matter, this Court is inclined to quash the impugned order dated 04.04.2024 as regards the aforesaid issue pertaining to Section 16(4) of GST Act. As far as other issues are concerned, this Court is inclined to set aside the impugned order dated 04.04.2024 passed by the respondent since lack of opportunities being provided to the petitioner.
10. Accordingly, this Court pass the following order:-
(i) The impugned order dated 04.04.2024 is quashed only to the extent of issue relates to the claim made by the petitioner for ITC, which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017.
(ii) As far as other issues are concerned, the impugned order dated 04.04.2024 is set aside and the matter is remanded to the respondent for fresh consideration, on condition that the petitioner deposits 25% of the disputed tax amount in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order.
(iii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.
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WP No. 40704 of 2026
(iv) 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.
11. With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petition is closed. 13-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
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WP No. 40704 of 2026
To The Deputy State Tax Officer 1, Korattur Assessment Circle, Room No.332, Third Floor, Nandanam, Chennai- 035.
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WP No. 40704 of 2026
KRISHNAN RAMASAMY J. rst WP No. 40704 of 2026 AND WMP NO. 45663 OF 2026 13-10-2026 (1/2)
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