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2026 Supreme(Online)(Mad) 16998

IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Adhiyappan Servai Construction – Appellant
Versus
The State Tax Officer, Pudukottai- II Assessment Circle – Respondent


Advocates:
For the Appellants/Petitioners: Mr.R.Karunanidhi
For the Respondents: Mr.R.Suresh Kumar, Addl. Govt. Pleader

Table of Content
1. the petitioner challenges the order for lack of personal hearing. (Para 1 , 2 , 3 , 4)
2. the respondent failed to provide effective notice. (Para 5 , 6)
3. the court emphasizes the need for effective communication in tax proceedings. (Para 7 , 9)
4. the conclusion involves setting aside the order and remanding the matter. (Para 10)
5. final directions for fresh consideration and submission timelines. (Para 11)

ORDER

This writ petition has been filed challenging the impugned order passed by the respondent vide proceedings in GSTIN. 33EUHPR0509G1ZR/2023-2024 dated 30.07.2025 and also seeking for a consequential direction, directing the respondent to give an opportunity of personal hearing that may be fixed by this Court.

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 w

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