WP/38298/2026 of Tvl.SVB CONSTRUCTIONS Vs The Deputy State Tax Officer-2/Deputy Commerical T on 5 October 2026

ORDER

The present Writ Petition has been filed challenging the impugned proceedings dated 02.02.2026 and consequent order in Form GST DRC-07 passed by the respondent.

2. The learned counsel for the petitioner submits that in the present case, the impugned order was uploaded on the portal and no notice was served by way of RPAD. He submits that notices in Form GST ASMT-10, Form GST DRC-01A, and Form GST DRC-01, along with subsequent reminders fixing personal hearings, were uploaded only under the "View Additional Notices and Orders" tab on the GST portal and the consequent order in Form GST DRC-07 was also uploaded on the portal.

3. The learned counsel further contends that no effective service of the show-cause notice or the notices fixing personal hearings was effected in a manner known to law. The petitioner was neither served with physical notices

WP No. 38298 of 2026 nor communicated through registered post. Consequently, the petitioner was entirely unaware of the proceedings and was prevented from submitting an explanation or producing relevant books of accounts, invoices, work bills, contract receipts, returns, and other supporting records to explain the alleged discrepancies. The petitioner came to know about the proceedings only after the passing of the impugned order and the subsequent initiation of recovery proceedings.

4. The learned counsel for the petitioner further submits that the petitioner is willing to deposit 10% of the disputed tax amount to show their bona fides. Accordingly, he requests this Court to set aside the impugned order and grant the petitioner a fair opportunity to present their case before the respondent.

5. Per contra, the learned Government Advocate appearing for the respondent submits that the impugned order was passed and Form GST DRC-07 was issued only after uploading Form GST ASMT-10, Form GST DRC-01A and Form GST DRC-01 on the portal, and after sending four reminders via SMS and email. However, he fairly admits that no notice was sent by RPAD. He submits that the petitioner cannot attribute fault to the respondent for not serving physical notices, but fairly states that any directions passed by this Court will be duly complied with.

WP No. 38298 of 2026

6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent, and perused the materials placed on record.

7. In the present case, it is evident that the notices were uploaded on the portal under the "View Additional Notices and Orders" tab and were not physically served upon the petitioner. While the respondent claims that reminder notices were sent via SMS and email, this Court has held in a catena of decisions that apart from electronic mode, it is mandate/advisable to serve notices through RPAD. Although some officers comply with these guidelines by serving notices physically, others consistently fail to do so, leading to a lack of proper and effective service.

8. In view of the foregoing circumstances, this Court is of the opinion that the impugned order dated 02.02.2026 was passed in violation of the principles of natural justice, as well as in non-compliance with the directions of this Court regarding service through RPAD. In such view of the matter, this Court is inclined to set aside the impugned order dated 02.02.2026 passed by the respondent. Accordingly, this Court passes the following order:-

WP No. 38298 of 2026

(i) The impugned order dated 02.02.2026 and consequent order in Reference No. ZD3302260100826 (Form GST DRC-07) dated 02.02.2026 are 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 and 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 four weeks from the date of receipt of copy of this order.

(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.

9. With the above observations and directions, this Writ Petition is disposed of. No costs. W.M.P.No.43015 of 2026 filed to dispense with the production of the original impugned order dated 02.02.2026, is allowed. Consequently, the connected W.M.P.No.43018 of 2026 is also closed. 05-10-2026

WP No. 38298 of 2026 Asi KRISHNAN RAMASAMY, J. Asi To The Deputy State Tax Officer-2/Deputy Commerical Tax Officer, Department of Commercial Taxes, Edappadi Assessment Circle,Salem-II. WP No. 38298 of 2026 and WMP Nos.43015 and 43018 of 2026 05-10-2026