BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.02.2026 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY & W.M.P(MD)Nos.4017 & 4018 of 2026 K. Sudhakar and Co., represented by its Proprietor K. Sudhakar

10/277, Naval Nagar

8th Cross, Karur - 639 006.

... Petitioner Vs.

The Superintendent of GST and Central Excise Karur III Range No. 15, 4th Floor, Gowripuram Extension Anna Nagar, Karur - 639 002.

... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, call for records pertaining to the impugned Order-in-Original No. 13/2024 dated 16.04.2024 issued by the Respondent and quash the impugned order.

For Petitioner : Mr.Durairaj Sethuraman For Respondent : Mr.R.Gowri Shankar

ORDER

This writ petition has been filed challenging the impugned order dated 16.04.2024 passed by the respondent.

2. Mr.R.Gowri Shankar, learned counsel, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

4. 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, this petition has been filed.

5. Further, he would submit that yet another issue involved in the present Writ Petition, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has quashed the impugned order insofar as it relates to the claim made by the petitioners for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017. Hence, he requests this Court to pass appropriate orders.

6. On the other hand, the learned counsel appearing for the respondent had confirmed the submissions made by the petitioner and 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 respondent.

7. Heard the learned counsel for the petitioner and and the learned counsel for the respondent and also perused the materials available on record.

8. 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, which is clear violation of principles of natural justice.

9. Further, it was submitted by the learned counsel for the petitioner that yet another issue involved in the present Writ Petition, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has quashed the impugned order insofar as it relates to the claim made by the petitioners for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017.

10. In view of the above, this Court passes the following order:-

i) The impugned original order dated 16.04.2024 is quashed insofar as it relates to the claim made by the petitioner for ITC which is barred by limitation in terms of Section 16 (4) of the CGST Act, 2017 but, within the period prescribed in terms of Section 16 (5)

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