Madras High Court
WP/38351/2026 of M/s.GIRAMANAI GANASEAKARAN KUMAR Vs THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE on 5 October 2026
WP No. 38351 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38351 of 2026
CNR:{HCMA011950062026}
AND
WMP NO. 43062 OF 2026,WMP NO. 43066 OF 2026
M/s.GIRAMANAI GANASEAKARAN KUMAR,
Rep by its Proprietor G.G.Kumar,
6/240, GSD Nagar, Ammayarkuppam,
Thiruvallur, Tamil Nadu - 631301
..Petitioner(s)
Vs
The Superintendent Of Cgst And Central Excise, Arakkonam Range,Ranipet Division, No.09,Abdul Majeed Street, Arakkonam-631001
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus call for the entire records of impugned Order-in-Original No.769/2025-GST(Supdt) passed by the respondent herein in GSTIN 33CRWPK0721R1Z6 dated 19.12.2025 vide reference ID.ZD331225308369G for the financial year 2018-2019, to quash the same and consequently direct the respondent to pass a fresh order and this court may be pleased to pass.
For Petitioner(s):
Mr.K.B.Hariharan
For Respondent(s):
Mr.Su.Srinivasan, Senior Panel Counsel and Mr.J.Harikrishnaa, Junior Panel Counsel
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 impugned order dated
WP No. 38351 of 2026
19.12.2025 passed by the respondent.
2. Mr. Su. Srinivasan, learned Senior Panel Counsel, takes notice on behalf of the respondent. By consent of both sides, the main Writ Petition is taken up for final disposal at the admission stage itself.
3. The learned counsel appearing for the petitioner submitted that all the pre-notice communications were merely uploaded by the respondent under the "View Additional Notices and Orders" tab on the GST common portal. Since the petitioner was unaware of the hosting of the said notices, they failed to file their reply within the stipulated time. Under these circumstances, the impugned order came to be passed by the respondent without affording any opportunity of a personal hearing to the petitioner.
4. The learned counsel for the petitioner further contended that the impugned order was passed without issuing a formal Show Cause Notice in Form GST DRC-01. Referring to the recitals in the impugned order, he submitted that while the respondent claims to have sent an email communicating certain discrepancies followed by a letter dated 02.07.2024, these communications pertained strictly to the pre-notice intimation in Form GST DRC-01A dated 11.07.2024. If the respondent intended to initiate formal adjudication proceedings thereafter, they were statutorily mandated to issue a
WP No. 38351 of 2026
Show Cause Notice under Form GST DRC-01. In the absence of such a notice, the impugned ex-parte order was passed in gross violation of procedure.
5. On the other hand, the learned Special Government Pleader appearing for the respondent submitted that the respondent had duly uploaded the notices on the GST online portal, but the petitioner failed to avail themselves of the opportunity to respond. He further submitted that certain discrepancies were noticed and duly communicated to the taxpayer via their registered email ID on 23.06.2024 and through a letter dated 02.07.2024, to which no reply was filed.
6. Heard the learned counsel on either side and perused the materials available on record.
7. In the case on hand, it is evident that the initial intimations were merely uploaded on the GST portal. According to the petitioner, they were unaware of the issuance of any subsequent show cause notice through the portal, and the original copy of the same was never furnished to them. Though it is claimed by the respondent that an intimation was sent via email, if the respondent intended to proceed further with the assessment, they were legally bound to issue a formal Show Cause Notice in Form GST DRC-01. However, there is no mention in the impugned order regarding the issuance or service of a Form GST DRC-01, either by email or by post. The record only references the
WP No. 38351 of 2026
Form GST DRC-01A communicated via email. Furthermore, the final impugned order was not served on the petitioner through post.
8. It is also submitted by the learned counsel for the petitioner that the petitioner has closed down their business and, therefore, had no occasion to access the portal to verify the issuance of notices. Under these circumstances, this Court is of the view that the impugned assessment order, which confirmed the proposals of the revenue, was passed without issuing a proper Form GST DRC-01 notice and without affording an opportunity of a personal hearing. Such an order, having been passed in violation of the principles of natural justice, is legally unsustainable and liable to be set aside.
9. Accordingly, the impugned order dated 19.12.2025 is set aside, and the matter is remanded to the respondent for fresh consideration on merits. The petitioner is granted liberty to file their detailed reply or objections, along with supporting documents, within a period of three (3) weeks from the date of receipt of a copy of this order.
10. Upon receipt of the petitioner's reply or objections, the respondent shall consider the same and issue a clear 14 days' notice fixing a specific date for a personal hearing. Thereafter, the respondent shall pass appropriate orders on merits and in accordance with law, after affording a meaningful opportunity
WP No. 38351 of 2026
of being heard to the petitioner, as expeditiously as possible.
11. With the above directions, this Writ Petition stands disposed of. No costs. Consequently, W.M.P.No. 43062 of 2026 is ordered, subject to the payment of separate Court fee, and W.M.P.No. 43066 of 2026 is closed. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Superintendent Of Cgst And Central Excise, Arakkonam Range,Ranipet Division, No.09,Abdul Majeed Street, Arakkonam-631001
WP No. 38351 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38351 of 2026 AND WMP NO. 43062 OF 2026,WMP NO. 43066 OF 2026 05-10-2026