Madras High Court
WP/38784/2026 of Geeta Chawla Vs The Assistant Commissioner ST FAC on 6 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38784 of 2026
CNR:{HCMA012208162026}
AND
WMP NO. 43518 & 43520 OF 2026
Geeta Chawla
Proprietor,
Tvl. Shilpa Textiles,
30B, Kamaraj Nagar, Ist Street,
College Road, Tiruppur,
Tamil Nadu. 641 603
..Petitioner(s)
Vs
1. The Assistant Commissioner ST FAC
Tiruppur Lakshmi Nagar Circle,
No.17, 1st Floor, Emperor Building,
Indira Nagar, 1st Street, Avinashi Road, Tiruppur 641 603
2. The Branch Manager
Bank of Baroda,
IFSC- BARB0GUMTIX,
Gumti No.5, Branch No.118/330,
Kaushal Puri Gumti No.5, Kanpur.
3. The Branch Manager
Bank of Baroda,
IFSC- BARB0KANASH,
Ashoknagar Branch, Kanpur Metro
No.10/25-26, 80 Feet Road,
Fazalganj, Kanpur. 208 012
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorari, to call for the records on the files of the 1st
Respondent herein in GSTIN 33AGJPC3789P1ZU/2022-23 dated 30.09.2025, order under section 73 of the TNGST Act, 2017 and the summary of the order in Form GST DRC-07 both dated 30.09.2025 issued in Reference No.
ZD330925459346Z and quash the same
For Petitioner(s):
Mr.A.N.R.Jayaprathap
For Respondent(s):
Mr.I.Dinesh, AGP for R1
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Order
This writ petition has been filed challenging the impugned order dated 30.09.2025 passed by the respondent.
2. Mr.I.Dinesh, learned Additional Government Pleader, takes notice on behalf of the 1st 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 notice dated 16.09.2024, the petitioner filed a detailed reply dated 07.02.2025. However, without considering the said reply in a proper manner and without granting any opportunity of personal hearing, the impugned order came to be passed by the respondent on 30.09.2025. Therefore, this petition has been filed.
5. Further, he would submit that the respondent had already recovered the entire disputed tax amount from the petitioner. 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 the petitioner’s reply was duly considered and rejected by the respondent. However, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to pass appropriate orders
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 show cause notice was sent to the petitioner on 16.09.2024. Subsequently, the petitioner had filed his detailed reply dated 07.02.2025. However, the said reply was rejected by the respondent.
Upon perusal of the impugned order, it appears that no reason was provided by the respondent for rejection of the reply filed by the petitioner. Further, it was informed that no opportunity of personal hearing was granted to the petitioner prior to the passing of impugned order.
9. Normally, if the respondent is intend 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 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 respondent has already recovered the entire disputed tax amount from the petitioner. In such view of the matter, this Court is inclined to set aside the impugned order dated 30.09.2025 passed by the 1st respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 30.09.2025 is set aside and the matter is remanded to the 1st respondent for fresh consideration.
(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 receipt of a copy of this order.
(iii) On filing of such reply/objection by the petitioner, the 1st 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 respondents 2 & 3 are directed to de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order and intimate the same to the respondent.
11. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa
To
1. The Assistant Commissioner ST FAC Tiruppur Lakshmi Nagar Circle, No.17, 1st Floor, Emperor Building, Indira Nagar, 1st Street, Avinashi Road, Tiruppur 641 603
2. The Branch Manager Bank of Baroda, IFSC- BARB0GUMTIX, Gumti No.5, Branch No.118/330, Kaushal Puri Gumti No.5, Kanpur.
3. The Branch Manager Bank of Baroda, IFSC- BARB0KANASH, Ashoknagar Branch, Kanpur Metro No.10/25-26, 80 Feet Road, Fazalganj, Kanpur. 208 012
KRISHNAN RAMASAMY J. nsa WP No. 38784 of 2026 06-10-2026