WP/38641/2026 of MS Sri Jaayaam Engineering Industries Vs The Commercial Tax officer on 6 October 2026

Order

This writ petition has been filed challenging the order dated 02.04.2026 passed by the respondent.

2. Mr.I.Dinesh, learned Additional Government Pleader, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner had failed to view the portal, they were not aware of the said notices, due to which, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.

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WP No. 38641 of 2026

5. Further, he would submit that the petitioner is ready and willing to pay 30% of the disputed tax amount to the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.

6. On the other hand, the learned counsel appearing for the respondent would submit that in this case, the respondent had issued the notice to the petitioner by exploring all the possibility modes, including RPAD. However, the said notice was returned with an endorsement “no such person”. Under these circumstances, the respondent had proceeded to pass the impugned order. Further, she has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, she requested this Court to remit the matter back to the respondent, subject to the payment of 30% of the disputed tax amount by the petitioner.

7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.

8. In the case on hand, the show cause notice was sent to the petitioner by way of RPAD. However, the said notice was returned with an endorsement “no

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such person”. In such case, it appears that the petitioner had kept the place of business locked. At any cost, the petitioner is supposed to have kept his office open, so as to receive all the correspondence. Thus, it is clear that only due to the fault on the part of the petitioner, they had filed to receive the show cause notice sent by the respondent.

9. On the other hand, admittedly, no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order, which is violation of principles of natural justice. Hence, taking into consideration of the said aspect, though there is no fault on the part of the respondent, this Court is inclined to set aside the impugned order, so as to provide an opportunity to the petitioner to establish his case before the respondent.

10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is ready and willing to pay 30% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 02.04.2026 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 02.04.2026 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 30% of disputed tax amount to the respondent within a period of four

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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 also closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To

1. The Commercial Tax officer Kundrathur Assessment circle Station 4/109,1st Floor Bangalore chennai Highway Varadarajapuram Nazarathpet chennai-600 123

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2. The Assistant Commissioner ST FAC Kundrathur Assessment Circle, Station 4/109,1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 600 123.

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WP No. 38641 of 2026

KRISHNAN RAMASAMY J. nsa WP No. 38641 of 2026 06-10-2026

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