WP/44671/2026 of M/S. Maharaja Furniture Vs The Assistant Commissioner (ST) on 2 November 2026

COMMON ORDER

The present Writ Petitions have been filed challenging the orders dated 19.11.2025 and 26.04.2024, respectively, passed by the respondent.

2. The learned counsel for the petitioner submits that in these cases, all notices and communications were uploaded by the respondent under the “View Additional Notices and Orders” column on the GST common portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the stipulated time. Under these circumstances, the impugned orders came to be passed by the respondent without providing an opportunity of personal hearing to the petitioner.

3. On the other hand, the learned Additional Government Pleader appearing for the respondent submits that the respondent had uploaded the notices on the GST online portal and had also sent them via RPAD. However, the petitioner failed to avail of the said opportunity. __________

( Uploaded on: 04/11/2026 06:19:54 pm )

WP Nos. 44671 and 44659 of 2026

4. Although the petitioner has challenged the said orders, the record reflects that the notices were sent to the petitioner through RPAD, fixing dates for a personal hearing before the impugned final orders were passed. Such being the case, the respondent had provided sufficient opportunity, which the petitioner failed to utilize. Therefore, this Court is not inclined to entertain these Writ Petitions on merits.

5. At this juncture, the learned counsel for the petitioner seeks leave of this Court to challenge the impugned orders by way of an appeal before the Appellate Authority. He further submits that the petitioner is ready and willing to pay an additional 10% of the disputed tax amount, over and above the statutory pre-deposit required for filing the appeal, and has made an endorsement in the Court bundle to that effect.

6. The learned Additional Government Pleader (Taxes) appearing for the respondent submits that if the petitioner deposits an additional 10% of the disputed tax amount, over and above the statutory pre-deposit, liberty may be granted to file the appeal. __________

( Uploaded on: 04/11/2026 06:19:54 pm )

WP Nos. 44671 and 44659 of 2026

7. Recording the said submissions, these Writ Petitions are dismissed, with liberty granted to the petitioner to file an appeal before the Appellate Authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount in respect of each assessment order, over and above the mandatory statutory pre-deposit, within a period of four (4) weeks from the date of receipt of a copy of this order.

8. Upon fulfillment of this condition, the Appellate Authority is directed to take the appeal on record without insisting upon the aspect limitation and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. There shall be no order as to costs. Consequently, W.M.P. Nos. 50171 and 50158 of 2026, filed to dispense with the production of the original impugned orders, are allowed, and the connected Miscellaneous Petitions are closed. 02-11-2026 Asi __________

( Uploaded on: 04/11/2026 06:19:54 pm )

WP Nos. 44671 and 44659 of 2026 To The Assistant Commissioner (ST), Hasthampatty Assessment Circle, 3rd Floor, Integrated Commercial Taxes Building, Pitchards Road, Hasthampatty, Salem - 636007 __________

( Uploaded on: 04/11/2026 06:19:54 pm )

WP Nos. 44671 and 44659 of 2026 KRISHNAN RAMASAMY, J. Asi WP Nos. 44671 and 44659 of 2026 and WMP Nos.50171, 50172, 50158 and 50161 of 2026 02-11-2026 __________

( Uploaded on: 04/11/2026 06:19:54 pm )