Shri.A.M Shareef v. The State Tax Officer

ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

¶3The Petitioner is before this Court against the impugned order dated 26.08.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 14.08.2025 wherein the Petitioner was called upon to appear for personal hearing. However, the Petitioner had not taken advantage of the same and thus, suffered the impugned Order dated 26.08.2025.

¶4The aforesaid Notice was issued proposed to block ITC and to levy penalty under Sections 122(1), 122(1)(ii), 122(1)(xii) and 122(3)(a). The proposals in the said Show Cause Notice were as under:- Revenue Abstract – 2024-2025 (upto Feb 2025) Details IGST CGST SGST Total Penalty under Section 122(1)(vii) 8260565 8260565 16521130 Penalty under Section 122(1)(ii) 5933392 5933392 11866784 Penalty under Section 122(1)(xii) 10000 10000 20000 Penalty under Section 122(3)(a) 25000 25000 50000 Total 0 14228957 14228957 28457914

¶5The aforesaid Notice itself states that the Petitioner was given an liberty to file objections, if any, in writing within a period of 15 days from the date of receipt of a copy of this notice along with the relevant documentary evidence and that personal hearing also fixed within a period of 15 days thereafter. However, the impugned order has been passed even before the expiry of 15 days i.e., on 26.08.2025 granted under the aforesaid notice.

¶6The impugned order records that despite notice being sent through RPAD to the place of business and residential place. Both the summons were returned as no person was available in the principle place of business and that the Petitioner has also failed to appear and to reply to the Notice. Hence, the impugned order has been passed in a hurry and has thus resulted in a violation of principles of natural justice.

¶7Considering the same, the impugned order is quashed and the case is remitted back to the Respondent to pass a fresh order on merits and in accordance with law subject to the Petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 14.08.2025 together with requisite documents to substantiate the case by treating the impugned Order dated 26.08.2025 as an addendum to the Show Cause Notice dated 14.08.2025.

¶8In case the Petitioner files such reply, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

¶9In case the Petitioner fails to files such reply, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

¶10Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶11This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.

04.02.2026 jas To: The State Tax Officer, Data Analytic Unit, Intelligence – II, O/o.The Joint Commissioner (ST), No.1, PAPJM Buildings, Greams Road, Thousand Lights, Chennai – 600 006.

C.SARAVANAN, J. jas and W.M.P.No.3498 of 2026

04.02.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 04.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.3498 of 2026 A.M.Shareef ... Petitioner Vs. The State Tax Officer, Data Analytic Unit, Intelligence – II, O/o.The Joint Commissioner (ST), No.1, PAPJM Buildings, Greams Road, Thousand Lights, Chennai – 600 006. ... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records connected with order passed by the Respondent vide Order in Original Ref No.33GLTPM2692L1Z9/2024-25 along with its consequential Summary order in Form GST DRC 07 Ref No.ZD330825325632F dated 26.08.2025 and quash the same as being contrary to law. For Petitioner : Mr.R.Balachandar For Respondent : Mr.T.N.C.Kaushik Additional Government Pleader