Madras High Court
WP/38528/2026 of MR.R.KATHIRVELU Vs The Deputy State Tax Officer on 7 October 2026
WP No. 38528 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38528 of 2026
CNR:{HCMA011900182026}
AND
WMP NO. 43211 OF 2026
Mr.R.Kathirvelu
No.6/5, Vivekananda Nagar, Vijayalakshmipuram, Ambattur, Chennai - 600053.
..Petitioner(s)
Vs
The Deputy State Tax Officer
Ambattur Assessment Circle, 3rd floor, Room No.323, commercial tax offices building, nandanam, chennai - 600035.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records in Original Order passed by the Respondent in DRC 07 reference No.ZD331125489928U
dated 28.11.2025,as read with and amended by the Rectification Order in ZD3311254906100 dated 28.11.2025 quash the same and a direction to the respondent to adjudicate in accordance with law by providing sufficient opportunity and thus render justice.
For Petitioner(s):
Mr.R.SWARNAVEL
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate (Taxes)
WP No. 38528 of 2026
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Order
The present Writ Petition has been filed challenging the assessment order in Form GST DRC-07 dated 28.11.2025, together with the detailed proceedings of even date.
2. The learned counsel for the petitioner submits that although the petitioner sought time to file a reply or objections to the show-cause notice, the respondent proceeded to pass the impugned order without granting an extension. He further contends that the impugned order is a non-speaking order, that the mandatory requirement of an effective personal hearing under Section 75(4) of the CGST Act has not been complied with, and that it has been passed in gross violation of the principles of natural justice.
3. On the other hand, the learned Government Advocate (Taxes) appearing for the respondent fairly admitted that no opportunity of a personal hearing was provided to the petitioner prior to the passing of the impugned order. Therefore, he requested this Court to remit the matter back to the respondent, subject to the payment of a certain portion of the disputed tax amount by the petitioner.
WP No. 38528 of 2026
4. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) for the respondent, and also perused the materials available on record.
5. In the case on hand, it is evident that the impugned order was passed without affording a sufficient opportunity to the petitioner to file an effective reply. The mere issuance of hearing notices without considering a request for time amounts to a violation of the principles of natural justice. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of a personal hearing to the petitioner, thereby confirming the proposals contained in the show-cause notice.
6. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay a sum of ₹60,000/- towards the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 28.11.2025 passed by the respondent. Accordingly, this Court passes the following order:—
(i) The impugned order dated 28.11.2025 is set aside, and the matter is remanded to the respondent for fresh consideration, on the condition that the petitioner shall deposit a sum of ₹60,000/- towards the disputed tax amount with the
WP No. 38528 of 2026
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.
11. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Deputy State Tax Officer Ambattur Assessment Circle, 3rd floor, Room No.323, commercial tax offices building, nandanam, chennai - 600035.
WP No. 38528 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38528 of 2026 AND WMP NO. 43211 OF 2026 07-10-2026