High Court · 2025

W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDated : 22.08.2025CORAMTHE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMYW.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025& W.M.P.Nos.35221, 35226, 35199, 35202, 35207, 35208, 35220, 35225, 35227 & 35229 of 2025Tvl.Garudalaya TransportGSTIN. 33AALFG3764C2ZK represented by its partner Shankara Pandian Kandasamy No. 1 - A, Sama Colony, Trichy Road, Ramanathapuram, Coimbatore-641 045. ... Petitioner in all petitions Vs. The Deputy State Tax Officer (ST)Trichy Road Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore- 641 018. ... Respondent in all petitionsCommon Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD331223055287K/2017-18 dated 9.12.2023 issued by the Sole Respondent and quash the same1/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025call for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no.ZD330224052610Z/2018-19 dated 9.2.2024 issued by the Sole Respondent and quash the samecall for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330224052784I/2019-20 dated 9.2.2024 issued by the Sole Respondent and quash the samecall for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330224053249L/2020-21 dated 9.2.2024 issued by the Sole Respondent and quash the samecall for the records pertaining to the impugned Order in Form GST DRC 07 bearing reference no. ZD330224053588D/2021-22 dated 9.2.2024 issued by the Sole Respondent and quash the sameFor Petitionerin all petitions: Mr.G.Derrick SamFor Respondentin all petitions: Ms.K.Vasanthamala, GACOMMON ORDERThese writ petitions have been filed challenging the impugned orders dated 09.12.2023 & 09.02.2024 passed by the respondent.2/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 20252. Ms.K.Vasanthamala, 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.3. The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondent 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, these petitions have been filed. 4. Further, he would submit that the petitioner has already paid the entire disputed tax amount in W.P.Nos.31449, 31462, 31466 & 31471 of 2025 and now, he is willing to pay 25% of the disputed tax amount in W.P.No.31453 of 2025, after deducting the amount already recovered by the respondent. In this regard, he had also made an endorsement in the case bundle. Hence, he requests this Court to grant an opportunity to the 3/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025petitioner 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, 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 in W.P.No.31453 of 2025, after deducting the amount already recovered by 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. 4/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 20257. 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 the 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 5/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025purpose 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.10. Further, it was submitted by the learned counsel for the petitioner that the petitioner has already paid the entire disputed tax amount in W.P.Nos.31449, 31462, 31466 & 31471 of 2025 and now, he is willing to pay 25% of the disputed tax amount in W.P.No.31453 of 2025, after deducting the amount already recovered by the respondent. and with regard to the same, he had also made an endorsement in the 6/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025case bundle. In such view of the matter, this Court is inclined to set aside one impugned order dated 09.12.2023 & other 4 impugned orders dated 09.02.2024 passed by the respondent. Accordingly, this Court passes the following order:- (i) The 4 impugned orders dated 09.02.2024 & one impugned order dated 09.12.2023 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 WP.No.31453 of 2025, after deducting the amount already recovered by 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 7/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025law, after hearing the petitioner, as expeditiously as possible. 11. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed. 22.08.2025Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaToThe Deputy State Tax Officer (ST)Trichy Road Circle, Commercial Tax Building, Dr Balasundaram Road, Coimbatore- 641 018. 8/9 https://www.mhc.tn.gov.in/judis W.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025KRISHNAN RAMASAMY.J.,nsaW.P.Nos.31449, 31453, 31462, 31466 & 31471 of 2025& W.M.P.Nos.35221, 35226, 35199, 35202, 35207, 35208, 35220, 35225, 35227 & 35229 of 202522.08.20259/9