WP/40817/2026 of J STAR TRANSPORT AND TRAVELS Vs Deputy Commercial Tax Officer on 13 October 2026

Order

This writ petition has been filed challenging the impugned order dated 24.12.2025 passed by the respondent.

2. Mr.R.Sethu Prabakaran, learned Government Advocate, 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 dated 24.09.2025 was merely uploaded on the GST Portal, which the petitioner had no occasion to access. Even the impugned order dated 24.12.2025 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. He would further submit that the petitioner had remitted the entire disputed tax demand in respect of the impugned assessment period and prayed to set aside the impugned order directing the respondent to permit the

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petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner would be able to substantiate their case.

5. Learned Government Advocate appearing for the respondent would submit that if this Court feels that the matter warrants reconsideration, the impugned order may be set aside and the matter may be remanded for reconsideration.

6. Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent and perused the materials available on record.

7. 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

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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.

8. Thus, this Court is of the view that the impugned order came to be passed without affording an opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law.

9. For the reasons stated above, this Court is inclined to set aside the impugned order dated 24.12.2025 passed by the respondent. Accordingly, this Court pass the following orders:-

(i) The order impugned herein is set aside and the petitioner is directed to file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a copy of this order.

(ii) 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

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in accordance with law, after hearing the petitioner, as expeditiously as possible.

(iii) As the petitioner had remitted the entire disputed tax demand, the concerned Bank is directed de-freeze of the petitioner's bank account forthwith and intimate the same to the respondent.

10. 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 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To Deputy Commercial Tax Officer, Big Bazaar Street Circle, Coimbatore.

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KRISHNAN RAMASAMY J. rst WP No. 40817 of 2026 AND WMP NO. 45777 OF 2026 13-10-2026