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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s.T.Thangarasu Contractor, Represented by its Proprietor – Appellant
Versus
The State Tax Officer / Commercial Tax Officer, Pudukkottai – II Assessment Circle – Respondent
| Table of Content |
|---|
| 1. judicial review of administrative orders (Para 1 , 2 , 3) |
| 2. opportunity to be heard in tax disputes (Para 4 , 5) |
| 3. effective service of notice (Para 6 , 7 , 9) |
| 4. remand for compliance with procedures (Para 8 , 10) |
O R D E R
This writ petition has been filed challenging the impugned order dated 23.07.2025 passed by the respondent.
2.Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3.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.
4.Further, he would submit that the petitioner is willing to pay 25% of the disputed tax amount, to the respondent. Hence, he requests this Court to grant an opportunity to the petitione
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