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WP No. 3175 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP No. 3175 of 2026

and

W.M.P.Nos.3585 and 3586 of 2026

LSrinivasan Contractor and Traders

Rep. by its Proprietor

L.Srinivasan33AZKPS077E1Z6,No.5, V.B Sankar

Nagar,Thenpathy,Sirkali, Nagapattinam.

..Petitioner(s)

Vs

The Deputy State Tax Officer 1

Sirkali Assessment Circle,

Commercial Tax Building,

Mayilathurai

..Respondent(s)

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for

issuance of a Writ of Certiorarified Mandamus, to call for the records in GSTIN

33AZKPSO778E1Z6/ 2021-22 dated 11.11.2025 issued by the respondent and

quash the same as in violation of principles of natural justice, arbitrary, wholly

without jurisdiction and direct the respondent to pass order afresh after

affording opportunity of personal hearing as contemplated under section 754 of

the TNGST Act 2017.

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WP No. 3175 of 2026

For Petitioner(s): S Karunakar

For Respondent(s): Mr.C.Harsharaj

Special Government Pleader

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the

Respondent.

2. This 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 Special

Government Pleader for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order

dated 11.11.2025, whereby, proposal in Show Cause Notice in GST DRC – 01

dated 06.08.2025 has been confirmed. In response to the aforesaid Notice, the

Petitioner had also filed a reply on 23.10.2025. The content of which has been

also extracted in the impugned order.

4. After recording the same, the impugned order merely states that despite

personal hearing notice, the Petitioner has failed to respond to the personal

hearing and therefore, the Petitioner is liable to pay tax and liability.

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WP No. 3175 of 2026

5. It is noticed that there is no discussion in the impugned order as to how

the reply dated 23.10.2025 filed by the Petitioner was not acceptable. Hence,

the impugned order is arbitrary and also there is no summons. Therefore, the

impugned order is liable to be set aside.

6. Therefore, the impugned order is quashed and the case is remitted back

to the Respondent to pass a fresh order on merits as expeditiously as possible.

7. Needless to state, one opportunity shall be granted to the Petitioner to

appear for personal hearing.

8. The Petitioner shall appear before the Respondent on 23.02.2026 at

10.30 am., thereafter appropriate order shall be passed after hearing the

Petitioner.

9. Needless to state, the Petitioner shall substantiate all the contentions

raised in the reply / representation dated 23.10.2025 at the time of personal

hearing with the support of the documentary evidence.

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WP No. 3175 of 2026

10. This Writ Petition stands disposed of with the above observations. No

costs. Connected Writ Miscellaneous Petitions are closed.

04-02-2026

Index: Yes/No

Speaking/Non-speaking order

Neutral Citation: Yes/No

JAS

To

The Deputy State Tax Officer 1

Sirkali Assessment Circle,

Commercial Tax Building,

Mayilathurai.

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WP No. 3175 of 2026

C.SARAVANAN, J.

JAS

WP No. 3175 of 2026

and

W.M.P.Nos.3585 and 3586 of 2026

04-02-2026

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