WP/38777/2026 of VE Tech Weighing Solutions Vs Deputy State Tax officer-1/ Deputy Commercial Tax on 6 October 2026

Order

This writ petition has been filed challenging the impugned order dated 11.05.2026 passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondents 1 & 2.

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, the petitioner’s GST registration was cancelled on 31.12.2024. While cancelling the GST Registration, the petitioner had provided the address for future communication. However, no notice/communication was served by the respondents to the address provided by the petitioner. In such case, being unaware of the show cause notice issued by the respondent, the petitioner had 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.

5. Further, he would submit that the petitioner is ready and willing to pay 10% 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 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 10% 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 GST Registration of the petitioner was cancelled vide order dated 31.12.2024. At the time of cancellation, the petitioner had provided an address for future communication. However, no notice/communication was sent by the respondent to the address provided by the petitioner. Therefore, being unaware of the said notices, the petitioner had failed to file their reply and participate in the personal hearing. Under these circumstances, the impugned assessment order came to be passed by the respondent, without providing sufficient opportunities to the petitioner, which is in violation of principles of natural justice. In such case, it is clear that the said impugned order is not sustainable in law.

9. Further, it was submitted by the learned counsel for the petitioner that the petitioner is ready and willing to pay 10% 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 11.05.2026 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 11.05.2026 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of 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 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.

(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 3rd respondent- 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.

10. 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. Deputy State Tax officer-1/ Deputy Commercial Tax Officer Krishnagiri 1 Circle, Integrated Commercial taxes Buidling, Behind Collector office, Krishnagiri, Tamil Nadu 635 115

2. Assistant Commissioner (ST) (FAC) Krishnagiri 1 Circle, Integrated Commercial taxes Buidling, Behind Collector office, Krishnagiri, Tamil Nadu 635 115

3. The Branch Manager Axis Bank, Krishnagiri Branch, Krishnagiri 635 112

KRISHNAN RAMASAMY J. nsa WP No. 38777 of 2026 06-10-2026