Madras High Court
WP/40115/2026 of Arunprasath Vs The Commercial Tax officer on 9 October 2026
WP No. 40115 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40115 of 2026
CNR:{HCMA012155032026}
AND
WMP NO. 45034 OF 2026
Arunprasath
S/o.Late.Saminathan
proprietor of M/s.ASK Enterprises
No.25, Vangi Uzhiyar Nagar,
Koothapakkam,
Cuddalore-607 002
..Petitioner(s)
Vs
The Commercial Tax officer
Office of the commercial Tax office
Cuddalore Assessment circle
No.8,Sub Jail Road Manjakkupamm
cuddalore-607 001
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records of the Impugned Order Reference No.ZD331125193643F dated 12.11.2025 passed by the Respondent and quash the same and consequentially direct the Respondent to provide the Petitioner with an opportunity of fresh hearing For Petitioner(s):
Mr.S.Sathish Kumar
For Respondent(s):
Mr.R.Sethu Prabakaran, GA
WP No. 40115 of 2026
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Order
This writ petition has been filed challenging the order dated 12.11.2025 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. 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 and also sent by way of RPAD. In spite of the same, the petitioner had 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, he would submit that the petitioner is ready and willing to pay 25% of the disputed tax amount to the respondent. Hence, he requests this Court
WP No. 40115 of 2026
to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent would submit that though show cause notice was issued by way of RPAD, the petitioner failed to avail the said opportunity for filing reply. 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 25% of the disputed tax amount by the petitioner.
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, initially, the show cause notice dated 12.08.2025 was issued to the petitioner by way of RPAD. In spite of the same, the petitioner had failed to file his reply and participate in the personal hearing. Under these circumstances, the impugned order came to be passed by the respondent.
9. As stated above, the respondent had explored all the possible ways to serve notice on the petitioner and in such case, this Court does not find any fault
WP No. 40115 of 2026
on the part of the respondent. On the other hand, in terms of Section 75(4) of the GST Act, it is mandatory on the part of the respondent to provide an opportunity of personal hearing to the petitioner prior to the passing of any assessment order. However, in this case, no such opportunity was provided and thus, it is clear that the impugned order came to be passed in violation of principles of natural justice.
10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is ready and willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, in the interest of justice, this Court is inclined to set aside the impugned order dated 12.11.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 12.11.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% 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
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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, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Commercial Tax officer Office of the commercial Tax office Cuddalore Assessment circle No.8,Sub Jail Road Manjakkupamm cuddalore-607 001
WP No. 40115 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40115 of 2026 09-10-2026 (2/2)