WP/39252/2026 of Mr. Loganathan Vs State Tax Officer on 8 October 2026

Common Order

These writ petitions have been filed challenging the impugned orders dated 29.10.2025, 29.10.2025 and 27.01.2026 respectively passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, these main writ petitions are 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 show cause notices or notices of personal hearing. The show cause notices were merely uploaded on the GST Portal, which the petitioner had no occasion to access. Even the impugned orders dated 29.10.2025, 29.10.2025 and 27.01.2026 respectively were uploaded on the GST Portal, without furnishing physical copies to the petitioner. Hence she would submit that the impugned orders have been passed in violation of principle of natural justice. She would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand in respect of each impugned assessment periods and prayed to set aside the impugned orders 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.

5. Learned Special Government Pleader appearing for the respondent would submit that if this Court feels that the matters warrant 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 each impugned assessment period, the impugned orders may be set aside and the matters may be remanded for reconsideration.

6. Heard the learned counsel for the petitioner as well as the learned Special Government Pleader 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 notices were uploaded on the GST Portal. According to the petitioner, the petitioner was not aware of the issuance of the show cause notices through the GST Portal and physical copies of the said show cause notices were not served on the petitioner. In such circumstances, when the respondent did not receive any reply/response from the petitioner to the show causes notices 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.

8. Thus, this Court is of the view that the impugned orders 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 orders dated 29.10.2025, 29.10.2025 and 27.01.2026 respectively passed by the respondent. Accordingly, this Court pass the following orders:-

(i) The orders impugned herein are set aside on condition that the petitioner deposits 25% of the disputed tax amount in respect of each 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.

(ii) The petitioner is at liberty to make the aforesaid 25% deposit after deducting the amount, if any paid subsequent to the issuance of the impugned assessment orders.

(iii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.

(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.

10. With the above directions, these writ petitions are disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To State Tax Officer, Tindivanam Assessment Circle, 2nd Floor, 136, Nehru Street, Commercial Tax Office, Tindivanam,

KRISHNAN RAMASAMY J. rst WP No. 39252 of 2026 AND WP NO. 39254 OF 2026, WP NO. 39300 OF 2026, WMP NO. 44068 OF 2026, WMP NO. 44070 OF 2026, WMP NO. 44147 OF 2026 08-10-2026