WP/38316/2026 of S.Girija Vs The State Tax Officer on 7 October 2026

ORDER

Challenge made in this Writ Petition is to the impugned order passed by the respondent in proceedings GSTIN: 33AMRPG0480F1Z8/2025-2026 dated 06.08.2026 under Section 74A(1) read with Section 74A(5)(ii) and Section 50(3) of the CGST/TNGST Acts, 2017 and the consequential impugned summary of the order in Form GST DRC-07 bearing Reference No. ZD330826041540L dated 06.08.2026 issued by the respondent.

2. Mr.B.Sivaraman, learned Government Advocate (Taxes), takes notice on behalf of the respondent.

3. The learned counsel for the petitioner would submit that though the petitioner filed a detailed reply on 20.05.2026 for the show-cause notice issued by the respondent on 27.03.2026, enclosing her bank statements and invoices demonstrating that no consideration corresponding to the alleged differential turnover was ever received and also requested to grant an opportunity of personal hearing to the petitioner before passing any final order, the respondent has passed the impugned order dated 06.08.2026 without considering the said reply and also the request for providing an opportunity of personal hearing, which is in violation of Section 75(4) of the TNGST Act, 2017. Therefore, this petition has been filed.

( Uploaded on: 27/10/2026 06:17:18 pm )

WP No. 38316 of 2026

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 consideration of the submission made by the learned counsel for the petitioner as well as the learned Government Advocate (Taxes) and on perusal of the materials available on record, it is evident that the impugned order came to be passed without considering the reply filed by the petitioner and 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 06.08.2026 and the

( Uploaded on: 27/10/2026 06:17:18 pm )

WP No. 38316 of 2026

consequential impugned summary of the order in Form GST DRC-07, dated 06.08.2026 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.43035/2026 is ordered and WMP.No.43037/2026 is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRM

( Uploaded on: 27/10/2026 06:17:18 pm )

WP No. 38316 of 2026

To The State Tax Officer Office of the State Tax Officer Panruti Town (Near Taluk office) Panruti, Cuddalore District

( Uploaded on: 27/10/2026 06:17:18 pm )

WP No. 38316 of 2026

KRISHNAN RAMASAMY, J. SRM W.P. No. 38316 of 2026 07-10-2026

( Uploaded on: 27/10/2026 06:17:18 pm )