WP/38026/2026 of RIDE MASTER RIMS PVT LTD Vs Assistant Commissioner (ST) (FAC) on 5 October 2026

Order

This writ petition has been filed challenging the impugned order dated 14.02.2025 passed by the respondent.

2. Mr.B.Sivaraman, learned Government Advocate, 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. Learned counsel appearing for the petitioner would submit that, in the present case, the petitioner have not received any show cause notice and also personal hearing notice. The show cause notice dated 23.11.2024 was uploaded on the GST Portal tab in “Additional Notices” tab and since the petitioner's consultant 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. Even the impugned order dated 14.02.2025 was also uploaded on the GST portal in “Additional Notices” tab, which is violation of principle of natural justice. He would further submit that the petitioner is ready and willing to pay 25% of the disputed tax demand in respect of the impugned assessment period and prayed to set aside

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the impugned order directing the respondent to permit the petitioner to file their reply and provide an opportunity of personal hearing so that the petitioner can substantiate their case.

5. Learned Government Advocate appearing for the respondent would submit that if this Court feels that the matter warrants reconsideration, in terms of the voluntary submission made by the learned counsel for the petitioner, upon the petitioner depositing 25% of the disputed tax demand for the impugned assessment period, the impugned order may be set aside and the matter may be remanded for reconsideration.

6. Heard the learned counsel for the petitioner as well as the learned Government Advocate appearing for the respondent and perused the materials available on record.

7. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was not aware of the issuance of the show cause notice through the GST Portal and a physical copy of the said show cause notice was not served on the petitioner. In such circumstances, when the respondent did not

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receive any reply/response from the petitioner to the show causes notice and when the statute provides for alternative modes of service of notice, it is incumbent upon the respondent to adopt an effective mode of service instead of repeatedly uploading the notices and reminders on the common portal. If such an effective mode of service has been adopted, the petitioner would have not been in a position to contend before this Court that the notices were not received.

8. Thus, this Court is of the view that the impugned order came to be passed without affording an opportunity of personal hearing to the petitioner to establish their case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law.

9. For the reasons stated above, this Court is inclined to set aside the impugned order dated 14.02.2025 passed by the respondent. Accordingly, this Court pass the following orders:-

(i) The order impugned herein is set aside on condition that the petitioner deposits 25% of the disputed tax amount in respect of the impugned assessment period, as agreed by the petitioner, within a period of four weeks from the date of receipt of a copy of this order.

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(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.

(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.

10. With the above directions, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petition is closed. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To Assistant Commissioner (ST) (FAC), Avadi Assessment Circle, Station Wall Tax Road, Chennai-600 003.

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KRISHNAN RAMASAMY J. rst WP No. 38026 of 2026 AND WMP No. 42724 of 2026 05-10-2026