WP/41696/2026 of Dinesh Babu Vs The Deputy State Tax Officer on 12 October 2026

ORDER

The present Writ Petition has been filed challenging the assessment order in Form GST DRC-07, dated 05.12.2025 passed by the respondent.

2. Mr. I. Dinesh, learned Additional Government Pleader takes notice on behalf of the respondent. By consent of the parties, the main Writ Petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner submits that the respondent issued show cause notice on 18.08.2025 alleging that the petitioner had not declared the correct tax liability while filing its returns in Form GSTR-3B. The petitioner filed their reply in Form GST DRC-06 dated 05.11.2025 requesting one month time to collect the old bills, accounts and payment particulars and to place the necessary records. Though the reply filed by the petitioner was acknowledged by the respondent on 05.11.2025, without providing any opportunity of personal hearing to the petitioner, the respondent passed the impugned Order dated 05.12.2025 in Form GST DRC-07 under Section 73 of the CGST/TNGST Act, 2017 and subsequently attached the bank account of the petitioner on 27.04.2026. Therefore, this petition has been filed.

WP No. 41696 of 2026

4. Further, she would submit that the respondent has already recovered 62% of the disputed tax amount from the petitioner. Hence, she requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.

5. On the other hand, the learned Additional Government Pleader (Taxes) submitted that the respondent has passed the impugned order after sending notice to the petitioner by duly complying with the provision of the Act. On the request of the petitioner, the respondent has afforded opportunities on two occasions, however, the petitioner failed to reply. Therefore, the fault is on the part of the petitioner as he failed to reply to the notice and requests this Court to pass appropriate orders.

6. 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.

7. In the case on hand, it is evident that the respondent issued show- cause notice on 18.08.2025 and the petitioner filed their reply in Form GST DRC-06 dated 05.11.2025 requesting one month time to collect the old bills, accounts and payment particulars and to place the necessary records. The reply

WP No. 41696 of 2026

filed by the petitioner was also acknowledged by the respondent on 05.11.2025. In such circumstances, this Court is of the view that, though the respondent provided two opportunities to the petitioner and the petitioner failed to reply, the impugned order confirming the proposals contained in the show cause notice, came to be passed without any detailed reply having been filed by the petitioner and without affording him an opportunity of a personal hearing. Subsequently, attachment order was also passed on 27.04.2026.

8. Further, it was submitted by the learned counsel for the petitioner that the respondent has already recovered 62% of the disputed tax amount from the petitioner. In such view of the matter, this Court is inclined to set aside the impugned order dated 05.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 05.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration.

(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks from the date of receipt of a 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

WP No. 41696 of 2026

accordance with law, after hearing the petitioner, within a period of three weeks thereafter. iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, upon production of a copy of this order, the Bank concerned is directed to de-freeze the bank account of the petitioner and permit the petitioner to operate their bank account.

9. With the above directions, this writ petition is disposed of. No costs. Consequently, connected WMP.No.46790/2026 is ordered and WMP.No.46791/2026 is closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SRM To The Deputy State Tax Officer Poonamallee Assessment Circle Chennai - 600123

WP No. 41696 of 2026

KRISHNAN RAMASAMY J. SRM WP No. 41696 of 2026 12-10-2026