The absence of a personal hearing does not constitute a procedural violation if the merits are addressed in the impugned order.

Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the entire records on the file of the 1st Respondent in connection with impugned order dated 10.12.2025 Vide Ref No. ARN/ RFN/ Case ID AD330725069120C passed by the 1st Respondent and quash the same.

For Petitioner(s): M/s.P C Harikumar And Associates For R1: Mrs.K.Vasanthamala Government Advocate.

For R2: Mr.R.P.Pragadish, Senior Standing Counsel and Mr.J.Harikrishnan

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the

1^st Respondent and Mr.R.P.Pragadish, learned Senior Standing Counsel and Mr.J.Harikrishnan, learned counsel takes notice for the 2^nd 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 counsel for the Respondents.

3. In this writ petition, the petitioner is before this Court against the impugned order dated 10.12.2025 whereby the proposal made in the Show cause Notice in DRC – 01 dated 07.09.2025 has been confirmed.

4. The case of the petitioner is that the petitioner had submitted replies to the notice in Form GST DRC – 01 dated 01.09.2025 on 25.09.2025 and 07.11.2025. Despite the same, the demand has been confirmed by the respondents vide impugned order without affording the petitioner an opportunity of personal hearing.

5. On perusal of the respective DRC-06 dated 25.09.2025 and

07.11.2025, it indicates that the petitioner has not opted for a personal hearing.

A further perusal of the impugned order also reveals that the petitioner’s replies have been considered and appropriate orders have been passed on merits.

6. Therefore, there is no scope for interference, as a no procedural violation has been committed by the respondents while passing the impugned order.

7. Considering the same, the writ petition filed by the petitioner is liable to be dismissed and is accordingly dismissed. However, liberty is granted to the petitioner to file an appeal before the Appellate Authority within a period of

30 days from the date of receipt of a copy of this order.

8. In case the Petitioner complies with the above stipulation, the Appellate Authority shall proceed to consider the appeal and pass a final order on merits and in accordance with law, as expeditiously as possible, without reference to limitation on its own turn.

9. In case the Petitioner fails to comply with any of the stipulations, the Respondents are at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 10. Needless to state, before passing any such order, the Respondents shall give due notice to the Petitioner.

11. This Writ Petition stands disposed of with the above observations.