Madras High Court
WP/42041/2026 of M/s.Sri Kumaran Electricals Vs The State Tax Officer on 26 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42041, 42074 & 42066 of 2026
CNR:{HCMA012161982026}
AND
WMP NO. 47215, 47178, 47229, 47190, 47217 & 47230 OF 2026
M/s.Sri Kumaran Electricals
Represented by its Proprietor,
Mr.Rajesh,
GSTIN 33ADBPV8167F1ZC,
No.6, Muthial Reddy Street,
Alandur, Chennai-600016.
..Petitioner(s) in all
petitions
Vs
1. The State Tax Officer
Alandur Assessment Circle,
Integrated Commercial Taxes and Registration Department Buildings (South Tower), Room No.352, III Floor, Nandanam, Chennai-600035.
2. The Deputy Commissioner
GST-Appeal, Chennai-II,
Greams Road, Main Building, 2nd Floor,
Chennai-600006.
..Respondent(s) in all
petitions
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, Calling for the records of the 1st Respondent pertaining to the impugned order passed by the 1st Respondent vide Reference No.ZD330225234523S dated 23.02.2025, quash the same, and consequently
direct the 1st Respondent to re-adjudicate the matter afresh after affording the Petitioner a reasonable opportunity to submit objections, produce all relevant records and documents, and an effective opportunity of personal hearing Calling for the records of the 1st Respondent pertaining to the impugned order passed by the 1st Respondent vide Reference No.
ZD330424209617I dated 26.04.2024, quash the same, and consequently direct the 1st Respondent to re-adjudicate the matter afresh after affording the Petitioner a reasonable opportunity to submit objections, produce all relevant records and documents, and an effective opportunity of personal hearing Calling for the records of the 1st Respondent pertaining to the impugned order passed by the 1st Respondent vide Reference No.
ZD3308241773943 dated 21.08.2024, quash the same, and consequently direct the 1st Respondent to re-adjudicate the matter afresh after affording the Petitioner a reasonable opportunity to submit objections, produce all relevant records and documents, and an effective opportunity of personal hearing For Petitioner(s):
Mr.V.Balakarthikeyan
For Respondent(s):
M/s.G.Dhana Madhri Spl.Gp (t)
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Order
These writ petitions have been filed challenging the orders dated 23.02.2025, 26.04.2024 & 21.08.2024 passed by the respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in these case, all notices/communications were uploaded by the respondent in the GST common portal. Since the petitioner 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. Under these circumstances, the impugned orders came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, these petitions have been filed.
5. Further, she would submit that the petitioner is ready and willing to pay 25% of the disputed tax amount, in each petitions, to the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent would submit that the respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, she has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, she 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.
7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
8. In the cases on hand, it is evident that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice.
9. No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer, who is sending the repeated reminders, despite the fact that no response from the petitioner to the show cause notices etc., should have applied his/her mind and explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act, which are also the valid mode of service under the Act, otherwise it will not be an effective service, rather, it would only amount to fulfilling the empty formalities. Merely passing an ex parte order by fulfilling the empty formalities will not serve any useful purpose and the same will only pave way for multiplicity of litigations, not only wasting the time of the Officer concerned, but also the precious time of the Appellate Authority/Tribunal and this Court as well.
10. Thus, when there is no response from the tax payer to the notice sent through a particular mode, the Officer who is issuing notices should strictly explore the possibilities of sending notices through some other mode as prescribed in Section 169(1) of the Act, preferably by way of RPAD, which would ultimately achieve the object of the GST Act. Therefore, this Court finds that there has been lack of efforts in exploring the available opportunities to serve the notices/orders etc., effectively on the petitioner.
11. Further, it was submitted by the learned counsel for the petitioner that the petitioner is ready and willing to pay 25% of the disputed tax amount, in each petitions, to the respondent. In such view of the matter, this Court is inclined to set aside the impugned orders dated 23.02.2025, 26.04.2024 & 21.08.2024 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned orders dated 23.02.2025, 26.04.2024 & 21.08.2024 are set aside and the matters are remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of the disputed tax amount, in each petitions, 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.
(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.
(iv) Considering the fact that the impugned orders itself have been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer. As a sequel, the concerned Bank is directed to de-freeze the bank accounts of the petitioner, immediately upon the production of a copy of this order along with the proof with regard to the payment made by the petitioner as stated above.
12. With the above directions, these writ petitions are disposed of. No costs. Consequently, the miscellaneous petitions in WMP.Nos.47190, 47230 & 47217 of 2026 are closed. The miscellaneous petition in WMP.Nos.47178, 47229 & 47215 of 2026, which have been filed to dispense with the production of original assessment order, are ordered. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The State Tax Officer Alandur Assessment Circle, Integrated Commercial Taxes and Registration Department Buildings (South Tower), Room No.352, III Floor, Nandanam, Chennai-600035.
2. The Deputy Commissioner GST-Appeal, Chennai-II, Greams Road, Main Building, 2nd Floor, Chennai-600006.
KRISHNAN RAMASAMY J. NSA WP No. 42041, 42066 & 42074 of 2026 26-10-2026