Madras High Court
WP/35910/2024 of M/s.Royal Furnishing Vs THE COMMERCIAL TAX OFFICER on 7 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 35910 of 2024
CNR: {HCMA012194982024}
and W.M.P.Nos.38780 and 38781 of 2024
M/s.Royal Furnishing
rep by its Proprietor
Mr.Jawanthraj Rajesh Kumar Bafna
No.1, Ground Floor, Vantage Plaza
M G Road, Thiruvanmiyur
Chennai, Tamil Nadu - 600041
..Petitioner
Vs
The Commercial Tax Officer
Thiruvanmiyur Assessment Circle, South-III
Chennai South
..Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records in Order bearing Reference No.ZD331223287720K dated 31.12.2023 on the file of the respondent and quash the same.
For Petitioner(s):
No appearance
For Respondent(s):
Mr.B.Sivaraman
Government Advocate (Taxes)
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ORDER
Challenge made in this Writ Petition is to the impugned order passed by the respondent in Reference No.ZD331223287720K dated 31.12.2023.
2. Mr.B.Sivaraman, learned Government Advocate (Taxes), takes notice on behalf of the respondent.
3. It is the case of the petitioner that the respondent had issued a show cause notice in Form GST DRC-01 on 31.12.2023 and completed the assessment proceedings and raised the demand vide Form DRC-07 on the same date ie., 31.12.2023, without providing an opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.
4. The learned Government Advocate (Taxes) appearing for the respondent 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 for fresh consideration.
5. Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) appearing for the respondent and also perused the materials available on record.
6. Upon perusal of the materials available on record and on consideration of the submission made by the learned learned Government Advocate (Taxes), it is evident that the impugned order came to be passed on the same day of issuance of show cause notice, without affording an opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice, which is in violation of the mandatory provision to Section 75(4) of the TNGST Act, 2017. The said provision mandates an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In such view of the matter, the impugned order, is liable to be quashed. Accordingly, the Writ Petition stands allowed. The impugned order dated 31.12.2023 and the consequential impugned summary of the order in Form GST DRC-07, dated 31.12.2023 passed by the respondent are quashed. The matter is remanded to the respondent for fresh consideration by issuing 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. No costs. Consequently, connected WMP.No.38780/2024 is ordered and WMP.No.38781/2024 is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRM
KRISHNAN RAMASAMY, J. SRM To The Commercial Tax Officer Thiruvanmiyur Assessment Circle South-III Chennai South W.P. No. 35910 of 2024 07-10-2026