Madras High Court
WP/38735/2026 of Tvl.Aneesh Traders Vs The Assistant Commissioner on 6 October 2026
WP No. 38735 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38735 of 2026
CNR:{HCMA012200332026}
AND
WMP NO. 43472 OF 2026
Tvl.Aneesh Traders
GSTIN. 33BCNPS9589L1ZF,
Represented by its Proprietor
Chinnasamy Senthilkumar,
511A, Palanisamy Nagar, 1st Street,
Vellakovil, Tiruppur,
Tamil Nadu-638 111
..Petitioner(s)
Vs
The Assistant Commissioner
Vellakovil, Tiruppur-III,
Tiruppur.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorari, call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD331225445889Y dated 30.12.2025 for the tax period 2021-22 issued by the Respondent and quash the same For Petitioner(s):
Mr.B.Syed Abdul Wakeel
For Respondent(s):
Ms.G.Dhana Madhri, SGP
WP No. 38735 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
Order
This writ petition has been filed challenging the order dated 30.12.2025 passed by the respondent.
2. Ms.G.Dhana Madhri, learned Special 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, upon receipt of the show cause notices dated 23.07.2025, 30.09.2025 & 10.11.2025, the petitioner had filed their detailed reply dated 12.11.2025. Thereafter, without providing any opportunity of personal hearing, the impugned order came to be passed by the respondent. Therefore, this petition has been filed.
5. Further, he would submit that the petitioner is willing to pay 25% 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.
WP No. 38735 of 2026
6. On the other hand, the learned counsel appearing for the respondent had 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 25% of the disputed tax amount as agreed 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, it is evident that the notices were issued to the petitioner on 23.07.2025, 30.09.2025 & 10.11.2025. Upon receipt of the said notices, the petitioner had filed their detailed reply dated 12.11.2025. Thereafter, without providing any opportunity of personal hearing, the impugned order came to be passed by the respondent on 30.12.2025.
9. Normally, if the respondent intends to pass any adverse order against the Assessee, under Section 75(4) of the GST Act, 2017, it is mandatory for them to provide an opportunity of personal hearing prior to the passing of assessment order. However, in this case, no such opportunity of personal hearing was provided to the petitioner and thus, it is clear that the impugned
WP No. 38735 of 2026
order came to be passed not only in contrary to the provisions of Section 75(4) of the GST Act but also in violation of principles of natural justice.
10. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% 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 30.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 30.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of the disputed tax amount to 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 additional 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.
WP No. 38735 of 2026
(iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment, if any, made on the bank account of the petitioner cannot survive any longer. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, immediately upon the production of proof with regard to the payment made by the petitioner as stated above and intimate the same to the respondent.
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 The Assistant Commissioner Vellakovil, Tiruppur-III, Tiruppur.
WP No. 38735 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38735 of 2026 AND WMP NO. 43472 OF 2026 06-10-2026