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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Tvl. Surya Brothers, represented by its Proprietor, M.Lenin – Appellant
Versus
The State Tax Officer, Manapparai Assessment Circle, Commercial Taxes Buildings, Manapparai. – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order on lack of notice and personal hearing. (Para 1 , 3 , 4 , 6) |
| 2. importance of adequate notice and personal hearing. (Para 2 , 5) |
| 3. fault in service methods and need for effective communication. (Para 7 , 8) |
| 4. court's order remanding the case for fresh consideration and proper procedure. (Para 9) |
ORDER
This writ petition has been filed challenging the impugned order dated 20.08.2025 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. Hence, he requests this Court to grant an opportunity to the petitioner to
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