Tvl P Shajahan (Works Contract) v. The Commissioner of Commercial Taxes

O R D E R This writ petition has been filed challenging the impugned order dated 30.05.2025 passed by the second respondent.

¶2Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

¶3The learned counsel for the petitioner would submit that in this case, all notices/communications were uploaded by the respondents 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 second respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.

¶4Further, he would submit that the petitioner had already paid 40% of the disputed tax amount to the respondents. 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.

¶5On the other hand, the learned Additional Government Pleader 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 impugned order. Therefore, he requested this Court to remit the matters back to the second respondent.

¶6Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.

¶7In 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.

¶8No 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 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.

¶9Thus, 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.

¶10Further, it was submitted by the learned counsel for the petitioner that the petitioner had already paid 40% of disputed tax amount to the respondents. In such view of the matter, this Court is inclined to set aside the impugned order dated 30.05.2025 passed by the respondent. Accordingly, this Court passes the following order:-

(i) The impugned order dated 30.05.2025 is set aside and the matter is remanded to the second 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 and after verifying the payment of the above said disputed tax amount, the second 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.

¶11With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed.

13.02.2026 TSG Speaking/Non-speaking order Index : Yes / No To

1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.

2.The Deputy State Tax Officer -2/the Deputy Commercial Tax Officer, Melur Assessment Circle, Commercial Taxes Complex, Dr.Thangaraj Salai, Madurai-625 020.

KRISHNAN RAMASAMY, J. TSG W.P.(MD)No.4049 of 2026

13.02.2026

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 13.02.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.4049 of 2026 and W.M.P.(MD).No.3393 of 2026 Tvl.P.Shajahan (Works Contract), Represented by its Proprietor, P.Shajahan ... Petitioner Vs 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. 2.The Deputy State Tax Officer -2/the Deputy Commercial Tax Officer, Melur Assessment Circle, Commercial Taxes Complex, Dr.Thangaraj Salai, Madurai-625 020. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for records pertaining to impugned order of the second respondent in Ref. No.ZD330525337001Y/2023-24 dated 30.05.2025 and quash the same. For Petitioner : Mr.B.Rooban For Respondents : Mr.R.Suresh Kumar, Additional Government Pleader