WP/42245/2026 of Tvl.Madhusudan Tradings Vs The Assistant Commissioner (FAC) on 27 October 2026

ORDER

This Writ Petition has been filed challenging the impugned assessment order dated 22.05.2026.

WP No. 42245 of 2026

2. The learned counsel appearing for the petitioner submitted that the show-cause notice in Form GST DRC-01 was issued on 17.04.2026, which mechanically fixed the deadline for filing the written reply as 18.05.2026 and simultaneously scheduled the personal hearing for the very same date at 11:30 a.m. She submitted that this provided neither breathing time nor a reasonable interval for the petitioner to present its case. Under such circumstances, the impugned assessment order was passed on 22.05.2026. Further, she submitted that the petitioner is willing to pay 25% of the disputed tax amount to the respondent and, therefore, requested this Court to set aside the impugned order and grant an opportunity to the petitioner to present its case before the respondent.

3. On the other hand, the learned Additional Government Pleader (Taxes), who takes notice on behalf of the respondent, submitted that the respondent had issued show cause notice on 17.04.2026, but the petitioner failed to avail of the said opportunity. However, he fairly admitted that no effective 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, subject to the payment of 25% of the disputed tax amount by the petitioner.

WP No. 42245 of 2026

4. Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the respondent, and also perused the materials available on record.

5. In the case at hand, it is evident that the show-cause notice mechanically fixed the deadline for filing the written reply and scheduled the personal hearing on the very same date. Thereafter, without granting a reasonable interval to file a reply, the impugned assessment order came to be passed, confirming the proposals contained in the show-cause notice without affording any effective opportunity of a personal hearing to the petitioner.

6. Further, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 22.05.2026 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 22.05.2026 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of disputed tax amount to the respondent within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount.

WP No. 42245 of 2026

(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 payment of amount as stated above.

(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.

11. With the above directions, this writ petition is disposed of. No costs. Consequently, WMP.No.47447/2026 is ordered and WMP.No.47451/2026 is closed. 27-10-2026 (3/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner (FAC) Ganapathy Assessment Circle, Commercial Taxes Building, Dr. Balasundaram Road,

WP No. 42245 of 2026

KRISHNAN RAMASAMY, J. SK WP No. 42245 of 2026 27-10-2026 (3/3)