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2026 Supreme(Online)(Mad) 18508

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Tvl. INIYA RAGHAVAN FABRIC (Represented by its Proprietor Mr.Vadivelu) – Appellant
Versus
State Tax Officer (Also Known as Commercial Tax Officer) – Respondent


Advocates:
For the Appellants/Petitioners: Mr. N Chandirasekar
For the Respondents:Mrs. K. Vasanthamala, Government Advocate

Table of Content
1. petitioner claims the show cause notice was inadequate. (Para 4 , 5)
2. respondent argues that the petitioner's response was adequately considered. (Para 6 , 8)
3. court affirms appropriateness of considering petitioner's reply and provides liberty for appeal. (Para 7 , 10 , 11)
4. court dismisses the petition but allows for a timely appeal. (Para 9 , 13)

ORDER

Mrs. K. Vasanthamala, learned Government Advocate 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 Government Advocate appearing for the Respondent.

3. The petitioner before this Court against the impugned order dated

11.11.2025 in Form GST DRC-07 passed for the tax period 2021-2022, whereby the proposal in the Show Cause Notice in Form GST DRC-01 dated

27.06.2025 has been confirmed against the Petitioner.

4. The case of the petitioner is that the reply dated 28.10.2025 submitted by the petitioner to the aforesaid Show Cause Notice in GST DRC-06 has not been considered by the Respondent while passing the impugned order.

5. That apart, it is submitted by the learned counsel for the Pe

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