Madras High Court
WP/41080/2026 of M/s.SJR Pharmaceuticals Vs The Deputy State Tax Officer on 12 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41080 of 2026 and WMP.Nos.46114 and 46122/2026
CNR: {HCMA012139632026}
M/s.SJR Pharmaceuticals
Represented by its Partner Jayashankar S
No. 8/24, Norton Road,
Mandaveli,Chennai,
Tamil Nadu 600 028
..Petitioner(s)
Vs
1. The Deputy State Tax Officer
Mandaveli Assessment Circle,
No.419, Integrated Commercial Taxes Building, Nandanam, Chennai 600 035.
2. The State Tax Officer
Mandaveli Assessment Circle,
No.423, 4th floor,
Integrated Commercial taxes and registration department Building, No.571, Anna Salai, Nandanam, Chennai 600 035.
..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 calling for the entire records relating to the impugned Assessment Order vide GSTIN
33ACSFS4785L1Z8/2018-19 dated on 12.04.2024 and its consequential demand order in form GST DRC-07 under Section 73 with Ref No.
ZD3304240927391 passed by the 1st Respondent, together with the consequential recovery proceedings initiated DRC-13 dated 12.08.2026 under Section 79 of the GST Act, 2017 and the TNGST Act, 2017, in GSTIN
33ACSFS4785L1Z8/2018-19 issued by the 2nd Respondent and quash the same
as being arbitrary, illegal, without jurisdiction and contrary to the provisions of the GST Acts and the principles of natural justice, consequently direct the 2nd Respondent to lift the attachment over the Petitioners bank account forthwith and, if so advised, undertake a de novo adjudication strictly in accordance with law after issuing a proper show cause notice, furnishing all relied upon materials, and affording the Petitioner a full and effective opportunity of personal hearing.
For Petitioner(s) :
Mr.D.Parasuram for Mr.SANKAR GANESH S
For Respondent(s) :
Mr.I.Dinesh, Additional Government Pleader (Taxes)
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ORDER
This writ petition has been filed challenging the impugned order dated 12.04.2024 passed by the respondent.
2. Mr.I.Dinesh, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, the show cause notice dated 23.12.2023 was issued alleging excess availment of Input Tax Credit and all notices/communications were uploaded by the respondent under the a “View Additional Notices and Orders” column in the GST common portal. Since the petitioner was not aware of the said notices, 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. Therefore, this petition has been filed.
4. Further, he would submit that the petitioner is undertakes to pay 100% of the disputed tax amount to the respondent and also made an endorsement to that effect in the case bundle. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
5. On the other hand, the learned Additional Government Pleader (Taxes) appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respondent, subject to the payment of 100% of the disputed tax amount by the petitioner.
6. Heard the learned counsel on either side and perused the materials available on record.
7. In the case on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice.
8. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 100% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 12.04.2024 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 12.04.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 100% 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.
iv) Considering the fact that the impugned order itself have been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order.
11. With the above directions, this writ petition is disposed of. No costs. Consequently, WMP.No.46114/2026 is ordered and WMP.NO.46122/2026 is closed. 13-10-2026 (1/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
To
1. The Deputy State Tax Officer Mandaveli Assessment Circle, No.419, Integrated Commercial Taxes Building, Nandanam, Chennai 600 035.
2. The State Tax Officer Mandaveli Assessment Circle, No.423, 4th floor, Integrated Commercial taxes and registration department Building, No.571, Anna Salai, Nandanam, Chennai 600 035.
KRISHNAN RAMASAMY, J. SK WP No. 41080 of 2026 13-10-2026 (1/2)