Madras High Court
WP/38451/2026 of Tvl Amman Rice Mundy Vs The Assistant Commissioner ST on 27 October 2026
WP No. 38451 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38451 of 2026
CNR:{HCMA011867412026}
AND
WMP NO. 43152 OF 2026,WMP NO. 43153 OF 2026
Tvl Amman Rice Mundy
GSTIN- 33AEKPK0767Q1ZZ
Rep. by its proprietor Krishnamoorthy
206, Kamarajar Road, Uppilipalayam, Coimbatore 641015
..Petitioner(s)
Vs
The Assistant Commissioner ST
Singanallur North circle,
Commercial taxes Building,
Dr. Balasundaram Road,
Coimbatore 641 018
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Cetiorari to call for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no.
ZD331225317716I/ 2021-22 dated 20.12.2025 issued by the Respondent and quash the same being illegal, invalid without jurisdiction.
For Petitioner(s):
Ms.G.V. Monika Sri
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (Taxes)
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WP No. 38451 of 2026
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Order
This Writ Petition has been filed challenging the impugned order dated 20.12.2025 issued by the respondent.
2. The learned counsel appearing for the petitioner submitted that the petitioner deals in non-prepackaged rice and unbranded food grains, which are explicitly exempted or nil-rated under the GST regime. This being the case, the respondent passed the impugned ex-parte, non-speaking order and erred in confirming a tax liability. Aggrieved by the same, the petitioner has approached this Court.
3. The learned Additional Government Pleader appearing for the respondent submitted that the respondent had uploaded the notices on the GST online portal, but the petitioner failed to avail of the said opportunity. However, he fairly admitted that no opportunity for a personal hearing was provided to the petitioner prior to the passing of the impugned order. Therefore, he requested this Court to remit the matter back to the respondent.
4. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, and also perused the materials available on record.
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WP No. 38451 of 2026
5. In the case at hand, it is evident that the petitioner trades in non- prepackaged rice and unbranded food grains, which are exempted from GST vide Notification No. 2/2017. Such being the case, and since the impugned order is alleged to have been passed ex-parte and merely uploaded on the portal, this Court is inclined to grant liberty to the petitioner to file a reply.
6. Therefore, the impugned order dated 20.12.2025 is set aside, and the matter is remanded to the respondent for fresh consideration. The petitioner shall file their reply or objection along with the required documents, if any, within a period of four weeks from the date of receipt of a copy of this order. On the filing of such reply or objection by the petitioner, the respondent shall consider the same and issue a 14 days' clear notice fixing a date for a personal hearing. Thereafter, the respondent shall pass appropriate orders in accordance with law, taking into account Notification No. 2/2017 (particularly Serial No.
17) and after affording the petitioner an opportunity of personal hearing, as expeditiously as possible.
7. With the above directions, this Writ Petition is disposed of. No costs. Consequently, W.M.P. No. 43152 of 2026 is allowed and W.M.P. No. 43153 of 2026 is closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK
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WP No. 38451 of 2026
To The Assistant Commissioner ST Singanallur North circle, Commercial taxes Building, Dr. Balasundaram Road, Coimbatore 641 018
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WP No. 38451 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38451 of 2026 AND WMP NO. 43152 OF 2026,WMP NO. 43153 OF 2026 26-10-2026
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