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2026 Supreme(Online)(Mad) 20965

IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Tvl Sss Constructions Rep. by its Partner G.Raji – Appellant
Versus
The Commissioner of Commercial Taxes – Respondent


Advocates:
For the Petitioner: Mr.B.Rooban
For the Respondent: Mr.R.Suresh Kumar, AGP

Table of Content
1. the petitioner challenged an order without personal hearing. (Para 1 , 4 , 10)
2. court acknowledged procedural deficiencies in notice delivery. (Para 2 , 6 , 8)
3. argument presented about the need for a fair opportunity in proceedings. (Para 3 , 5 , 9 , 11)
4. court remanded the matter with conditions for reconsideration. (Para 12)

ORDER

This writ petition has been filed challenging the impugned order dated 09.08.2024 passed by the 2nd respondent.

2. Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

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 respondents 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 2nd respondent without providing any opportunity of personal hearing to the petitioner. Therefore, this petition has been filed.

5. Further, he would submit that now, the petitioner is w

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