Madras High Court
WP/38617/2026 of Tvl R S ENTERPRISES Vs The ASSISTANT COMMISSIONER (ST) (FAC) on 7 October 2026
WP No. 38617 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38617 of 2026
and WMP.Nos.43324 and 43327/2026
CNR: {HCMA012162932026}
Tvl R S ENTERPRISES
Rep by its PARTNER
Mr UTHRA KUMARAN
Plot no 120, Kamadenu nagar,1st street,
Thiruverkadu, Chennai 600077
Tamilnadu
GSTIN- 33AASFR4568E2ZU
..Petitioner(s)
Vs
The ASSISTANT COMMISSIONER (ST) (FAC)
TIRUVERKARDU ASSESSMENT CIRCLE,
StationNo.4/109,Bangalore Highway ,
Varadharajapuram, Nazarathpet, Poonamaltee, Chennai- PIN 600123
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records of the Respondent in GSTIN 33AASFR4568E2ZU/2021-2022 dated 04/12/2025 and quash the same and consequently direct the respondent to grant an opportunity of personal hearing and pass For Petitioner(s):
Dr. R.Meenakshi Sundaram
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate (Taxes)
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ORDER
The present Writ Petition has been filed challenging the assessment order in Form GST DRC-07 dated 04.12.2025.
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WP No. 38617 of 2026
2. The learned counsel for the petitioner submits that the impugned demand has been raised solely on the basis of an alleged mismatch between the Input Tax Credit (ITC) reflected in Form GSTR-2A and the Input Tax Credit claimed by the petitioner in Form GSTR-3B. He contends that this was done without conducting any inquiry regarding the genuineness of the transactions, receipt of goods, validity of invoices, payment to suppliers, or the actual tax compliance status of the suppliers. It is submitted that the respondent issued a notice dated 23.08.2025 along with Form GST DRC-01, granting opportunities for a personal hearing on 08.11.2025, 21.11.2025 and 27.11.2025. However, due to ill health, the petitioner could not participate in the personal hearing, and the petitioner's tax consultant also failed to inform them regarding the submission of relevant documents. 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. Further, the learned counsel for the petitioner submitted that the petitioner is willing to deposit a sum of Rs.7,00,000/- towards the disputed tax amount with the respondent.
4. In reply, the learned Government Advocate (Taxes) appearing for the respondent fairly submitted that while opportunities for a personal hearing were
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WP No. 38617 of 2026
indeed provided to the petitioner prior to the passing of the impugned order, since the petitioner could not attend the same due to ill health, the matter may be remitted back to the respondent for fresh consideration, subject to the condition that the petitioner deposits a certain portion of the disputed tax amount.
5. 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.
6. In the case on hand, it is evident that though opportunity of personal hearing was provided, due to the petitioner’s ill health and failure on the part of the consultant to appear in enquiry, the petitioner could not avail the said opportunity to give his reply and therefore, the respondent proposed to pass the present impugned order without hearing the petitioner. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without hearing the petitioner, by confirming the proposals contained in the show-cause notice.
7. Further, since it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay a sum of Rs.7,00,000/- towards the disputed tax amount to the respondent, this Court is inclined to set aside the impugned
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WP No. 38617 of 2026
order dated 04.12.2025 passed by the respondent. Accordingly, this Court passes the following order:—
(i) The impugned order dated 04.12.2025 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 Rs.7,00,000/- towards the disputed tax amount with 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 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.
8. With the above directions, this writ petition is disposed of. No costs. Consequently, WMP.No.43324/2026 is ordered and WMP.NO.43327/2026 is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
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WP No. 38617 of 2026
To The ASSISTANT COMMISSIONER (ST) (FAC) TIRUVERKARDU ASSESSMENT CIRCLE, StationNo.4/109,Bangalore Highway , Varadharajapuram, Nazarathpet, Poonamaltee, Chennai- PIN 600123
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WP No. 38617 of 2026
KRISHNAN RAMASAMY, J. SK WP No. 38617 of 2026 07-10-2026
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