WP/41633/2026 of Muniswamy Prabakar Vs the assistant commissioner (st) (fac) on 9 October 2026

ORDER

This writ petition has been filed challenging the impugned order dated 21.12.2023 passed by the first respondent.

2. Mr.B.Sivaraman, learned Government Advocate (Tax), takes notice on behalf of the respondents. 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 would submit that in this case, the respondent suo motu cancelled the petitioner's GST Registration on 01.11.2020, since there was no business operation. Subsequently, the respondent uploaded a show cause notice dated 25.09.2023 under the “View Additional Notices and Orders” column in the GST common portal. Since the petitioner was not aware of the said notice, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the first respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.

4. Further, he would submit that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. Hence, he requests this Court to

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grant an opportunity to the petitioner to present their case before the first respondent by setting aside the impugned order.

5. On the other hand, the learned Government Advocate appearing for the respondent would submit that the first respondent had uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. That apart, since the notices were issued subsequent to the cancellation of GST Registration of the petitioner, he requested this Court to remit the matter back to the respondent, subject to the payment of 10% of the disputed tax amount by the petitioner.

6. Heard the learned counsel on either side and perused the materials available on record.

7. In the case on hand, subsequent to the cancellation of GST Registration of the petitioner, the show cause notice was uploaded by the respondent in the GST portal, due to which, the petitioner was unable to file their reply. Further, it is clear that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the

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impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.

8. That apart, it was submitted by the learned counsel for the petitioner that the petitioner is willing to pay 10% 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 21.12.2023 passed by the first respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 21.12.2023 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent, within a period of four weeks from the date of receipt of a copy of this order and 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 receipt of 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 accordance with law, after hearing the petitioner, as expeditiously as possible.

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(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, the concerned Bank is directed to de-freeze the bank account of the petitioner, upon production of the proof of payment of the said amount along with a copy of this order by the petitioner and permit them to operate the accounts normally.

9. With the above directions, this writ petition is disposed of. No costs. Consequently, W.M.P.No.46691 of 2026 filed to dispense with the production of original impugned order is allowed. Consequently, connected W.M.P.No.46695 of 2026 is closed. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To:

1. the assistant commissioner (st) (fac) Hosur South I Circle, Hosur, Krishnagiri District, Tamil Nadu

2. The Deputy State Tax Officer -2 Hosur South I Circle, Hosur, Krishnagiri District, Tamil Nadu

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KRISHNAN RAMASAMY, J. VM WP No. 41633 of 2026 09-10-2026