Madras High Court
WP/40933/2026 of Shubham Metals, Rep. by its Partner Mr.Rakesh Chor Vs The Assistant Commissioner (ST) on 12 October 2026
WP No. 40933 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40933 of 2026
CNR:{HCMA012159452026}
AND
WMP NO. 45940 OF 2026
Shubham Metals, Rep. by its Partner Mr.Rakesh Chordia No. 21/15, Mogappair Road, Mannurpet, Padi, Chennai - 600050.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Padi Assessment Circle,
2nd Floor, Room No.209,Integrated Commercial Taxes Building,Nazarathpet, Poonamalle, Chennai
- 600123.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus to call for the records of the Respondent in Order dated 17.12.2025 bearing Reference No.
ZD331225265782C in GSTIN 33ACDFS1057L1Z4/2021-22 and the subsequent Order of rejection of Rectification Application dated 13.08.2026
bearing Reference No. ZD330826111476D and quash the same as illegal, arbitrary and in violation of principle of natural justice and pass such other order or orders as the Honourable Court may deem fit and proper in the facts and circumstances of the case and thus render justice.
For Petitioner(s):
Mr.C.Rekha Kumari
For Respondent(s):
Mr.B.Sivaraman, Government Advocate (Taxes)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
Order
( Uploaded on: 27/10/2026 05:17:27 pm )
WP No. 40933 of 2026
This Writ Petition has been filed challenging the impugned assessment order dated 17.12.2025, as well as the subsequent order dated 13.08.2026 rejecting the petitioner's Rectification Application, seeking to quash both orders.
2. The learned counsel appearing for the petitioner submits that the respondent, upon noticing certain discrepancies, initiated proceedings under Section 74 of the CGST Act, 2017 and the TNSGST Act, 2017. In furtherance thereof, the respondent issued a Show Cause Notice in Form GST DRC-01 on 22.09.2025, to which the petitioner duly filed a detailed reply in Form GST DRC-06 on 26.09.2025. However, the respondent failed to consider the petitioner’s reply and proceeded to pass the impugned assessment order on 17.12.2025.
3. It is further submitted that the impugned assessment order was passed in patent violation of the principles of natural justice, as the petitioner was entirely deprived of an opportunity for a personal hearing. Aggrieved by the assessment order, the petitioner filed an application for rectification under Section 161 of the Act; however, the same was summarily rejected via an order dated 13.08.2026, which is also impugned in this Writ Petition.
( Uploaded on: 27/10/2026 05:17:27 pm )
WP No. 40933 of 2026
4. The learned counsel further contends that the impugned order is non- speaking and that the mandatory requirement of an effective personal hearing under Section 75(4) of the CGST Act has been completely bypassed. she adds that the entire disputed demand, comprising tax, interest, and penalty, has already been recovered from the petitioner by the respondent. Under such circumstances, she prays that the impugned orders be set aside and the matter be remanded for fresh adjudication.
5. In response, the learned Special Government Pleader (Taxes) appearing for the respondent fairly submits that though notices were served and the petitioner had submitted a reply to the Form GST DRC-01, an opportunity for a personal hearing was not provided to the petitioner prior to the passing of the impugned assessment order. Consequently, he requests this Court to remit the matter back to the respondent for fresh consideration.
6. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) for the respondent, and perused the materials available on record.
7. It is a mandatory statutory obligation on the part of the respondent to provide an opportunity for a personal hearing as contemplated under Section 75(4) of the CGST Act, 2017, particularly when the taxpayer's reply to a notice
( Uploaded on: 27/10/2026 05:17:27 pm )
WP No. 40933 of 2026
is being rejected and an adverse assessment order is passed. The failure to comply with this mandatory requirement constitutes a clear violation of the principles of natural justice.
8. In view of the foregoing, this Court is inclined to set aside both the impugned assessment order dated 17.12.2025 and the order rejecting the rectification application dated 13.08.2026. Accordingly, this Court passes the following order:—
(i) The impugned order dated 17.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration.
(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.
9. With the above directions, this writ petition is disposed of. No costs. Consequently, connected WMP.No.45940/2026 is ordered. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
( Uploaded on: 27/10/2026 05:17:27 pm )
WP No. 40933 of 2026
To The Assistant Commissioner (ST), Padi Assessment Circle, 2nd Floor, Room No.209,Integrated Commercial Taxes Building,Nazarathpet, Poonamalle, Chennai - 600123.
( Uploaded on: 27/10/2026 05:17:27 pm )
WP No. 40933 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40933 of 2026 AND WMP NO. 45940 OF 2026 12-10-2026
( Uploaded on: 27/10/2026 05:17:27 pm )