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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Tvl Gv Traders Rep. by its Proprietor S.Saravanan – Appellant
Versus
The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005. – Respondent
| Table of Content |
|---|
| 1. petitioner challenges assessment order. (Para 1 , 3) |
| 2. arguments on notice awareness and hearing. (Para 4 , 5) |
| 3. court's observations on effective service. (Para 6 , 8 , 9) |
| 4. court's final ruling on remanding the case. (Para 10) |
ORDER
This writ petition has been filed challenging the impugned order dated 12.09.2025 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, he requests this Court to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
5. On the other hand, the learned Additional
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