High Court · 2025

W.P.No.24612 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 08.07.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.No.24612 of 2025& W.M.P.Nos.27744, 27742 & 27739 of 2025Tvl Shamcor International Logistics Pvt Ltd(Represented by its Director, Mr. A. Razack), No. 45, Thiruverkadu Road, Near Saveetha The Pupil School, Chennai, Tiruvallur, Tamil Nadu - 600 056... Petitioner Vs. 1. The Commercial Tax OfficerTiruverkadu Assessment Circle, Poonamalle Zone, Kancheepuram, Tamil Nadu.2. The Deputy Commissioner (ST)Poonamallee Zone, Varadharajapuram, Chennai - 600 1233. The Branch Head / VPAxis Bank, George Town Branch, Chennai, Tamil Nadu... Respondents1/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 2025Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC - 07 with Reference No. ZD330225242708G dated 24.02.2025 along with Attachment to DRC - 07 in DIN GST/ 33ABACS8196D1ZA/21/2 dated 24.02.2025 for the tax period 2020-21 and quash the sameFor Petitioner: Mr.B.Syed Abdul WakeelFor Respondent: Mr.V.Prashanth Kiran, GAORDERThis writ petition has been filed challenging the impugned order dated 24.02.2025 passed by the respondent.2. Mr.V.Prashanth Kiran, learned Government Advocate, 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.2/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 20253. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent under the “View Additional Notice and Orders” column in the GST common portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed. 4. Further, he would submit that the respondent has already recovered 85% of the disputed tax amount from the petitioner. 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. 5. On the other hand, the learned Government Advocate 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, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of 3/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 2025impugned order. Therefore, he requested this Court to remit the matter back to the respondent.6. Heard the learned counsel for the petitioner and and the learned Government Advocate for the respondent and also perused the materials available on record. 7. In the case 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. 8. No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who is sending the repeated reminders, inspite of 4/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 2025the fact that no response from the petitioner to the show cause notices etc., the Officer 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 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. 9. 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 is a lack of opportunities being provided to serve the notices/orders etc., effectively to the petitioner.5/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 202510. Further, it was submitted by the learned counsel for the petitioner that the respondent has already recovered 85% 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 24.02.2025 passed by the 1st respondent. Accordingly, this Court passes the following order:- (i) The impugned order dated 24.02.2025 is set aside and the matter is remanded to the 1st respondent for fresh consideration.(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 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 accordance with law, after hearing the petitioner, as expeditiously as possible. (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 6/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 2025petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the 3rd respondent is directed to to release the attachment, and de-freeze the bank account of the petitioner, immediately upon the production of a copy of this order.11. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.08.07.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaTo1. The Commercial Tax OfficerTiruverkadu Assessment Circle, Poonamalle Zone, Kancheepuram, Tamil Nadu.7/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 20252. The Deputy Commissioner (ST)Poonamallee Zone, Varadharajapuram, Chennai - 600 1233. The Branch Head / VPAxis Bank, George Town Branch, Chennai, Tamil Nadu8/9 https://www.mhc.tn.gov.in/judis W.P.No.24612 of 2025KRISHNAN RAMASAMY.J.,nsaW.P.No.24612 of 2025& W.M.P.Nos.27744, 27742 & 27739 of 202508.07.20259/9