G Tamil Selvan v. The State Tax Officer

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned Government Advocate for the Respondent. There is no representation on the side of petitioner.

3.The Petitioner is before this Court against the Annexure order dated

09.09.2025 to Form GST DRC-01 and to Form GST DRC-01A passed for the tax period 2019-2020, whereby the petitioner has been called upon to explain as to why the following tax liability shall not be confirmed against the petitioner:- Sl.No. Description SGST CGST Total

¶1Total tax proposed 213347 213347 426694

¶2Interest 230099 230099 460198

¶3Penalty on amount in Sl.No. 213347 213347 426694 Total (1+2+3) 656793 656793 1313586

4.Aggrieved by the impugned orders, the petitioner has also filed a reply dated 17.10.2025 to the Show Cause Notice dated 09.09.2025, wherein the petitioner had stated as follows :- " bghUs; ;? j';fs; foj ehs; 09/09/2025 DRC-01A ad A334250970751/2019-2 bjhlh;ghf Page3 of 5 ,f;foj gjpypy; Fwpg;gpl;L xg;g[f; bfhs;sg;gl;lit jtpu j';fSila mwptpg;g[ fojk; ehs; 09/09/2025 y; Twg;gl;Ls;s midj;J r';fjpfisa[k; ehd; kWf;fpnwd;/ j';fs; foj mwptpg;gpy; Fwpg;gpl;l Rip :1 Data Received from AD Lines Villupuram - fojKk; vdf;F bfhLf;fg;gltpy;iy/ Mz;L 2019 Kjy; 2020 tiu fdpk';fis btspna vLf;f g[tpapay; kw;Wk; Ru';fj; Jiwapy; vdf;F mDkjp tH';fg;gl;lJ vd;gJ cz;ikay;y/ vdf;F tpGg;g[uk; Ml;rpauhy; 09/08/2018 vd; je;ijapd; bgahpy; ,Ue;j nkw;go chpikia vdf;F khw;wk; bra;J 09/10/2019 tiu mDkjp tH';fg;gl;lJ/ vdf;F bfhLf;fg;gl;l mDkjp fhyk; 09/10/2019 y; Kotile;Jtpl;lJ/ Mdhy;. j';fspd; fojj;jpy; 2019 Kjy; 2020 tiu Fwpg;gpl;lJ jtwhdjhFk;/ ehd; nkw;go 09/08/2018 Kjy; vd; mDkjp fhyk; 09/10/2019 tiu ve;j xU fdpk';fis vLf;Fk; ntiy bra;atpy;iy vd;Wk; thp Va;g;g[ j';fspd; fojj;jpy; Fwpg;gpl;lgo ve;j xU thp Va;g;g[k; bra;atpy;iy vd;gij kpft[k; gzptd;g[ld; bjhptpj;J bfhs;fpnwd;/ vdnt. nkny Fwpg;gpl;l fhuzj;jpd; bghUl;L ehd; ve;j xU thp Va;g;g[k;bra;atpy;iy vd;gij fUj;jpy ; bfhz;L nkw;go Fwpg;gpl;l j';fspd; mwptp[g;g[ fojj;ij uj;J bra;J cj;jutpLk;go kpft[k; gzptd;g[ld; nfl;Lf; bfhs;fpnwd;/ "

¶5Considering the facts and circumstances and following the consistent view taken by this court under similar circumstances, the impugned orders are quashed and the respondent is directed to pass final order on merits based on the petitioner's reply dated 17.10.2025 to the Show Cause Notice. Page4 of 5

¶6It is needless to state that the petitioner ought to be heard before passing such final order. Therefore, before passing any such order, the Respondent shall give due notice of personal hearing to the Petitioner. The petitioner shall cooperate with the Respondent in the aforesaid proceedings.

7.The respondent is at liberty to confirm the impugned Show Cause Notice against the petitioner based on merits and in accordance with law.

8.This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 27-01-2026 Index: Yes/No Speaking/Non-speaking order RPP To The State Tax Officer O/o. State Tax Officer, Gingee Assessment Circle, No.1, Chetpet Road, Gingee, Villupuram District. WPoNo.o1734oofo2026 C.SARAVANANoJ. RPP WPoNo.o1734oofo2026 AND WMPoNO.o1815oOFo2026 27-01-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-01-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN AND WMP NO. 1815 OF 2026 G Tamil Selvan S/o. M. Ganesan, (late) Melmambattu, Mariamman Koil Street, Melamalayanur Po And Taluk Villupuram District-604 204 ..Petitioner(s) Vs The State Tax Officer O/o. State Tax Officer, Gingee Assessment Circle, No.1, Chetpet Road, Gingee, Villupuram District. ..Respondent(s) PRAYER Writ Petition filed under Art.226 of Constitution of India seeking for issuance of Writ of Certioirari, calling for the records on the file of the respondent herein pertaining to RFD No.MA3309250470789/2019-2020 dated 09.09.2025 and to quash the same. For Petitioner(s): Mr. Makesh For Respondent(s): Mrs.P.Selvi, Government Advocate Page2 of 5