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IN THE HIGH COURT OF JUDICATURE AT MADRAS
L. Victoria Gowri, J
Kochai Karthi Kadai – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
|---|
| 1. overview of the dispute regarding the issuance of assessment orders without a personal hearing. (Para 1 , 2 , 3) |
| 2. violation of natural justice principles and the court's order for fresh assessment upon condition of partial deposit. (Para 4 , 5 , 6) |
Order
These writ petitions are filed challenging the orders of assessment dated
20.03.2026 passed by the first respondent under Section 74A(1) read with Section
74A(5)(ii) of the CGST/TNGST Act.
2. Learned counsel for the petitioner submits that the petitioner is running a restaurant business and is a registered tax payer. He submits that the petitioner has filed the tax returns within the statutory timelines and the applicable tax was duly discharged. However, alleging suppression or escapement of taxable turnover, a show cause notice in GST DRC-01 was issued on 17.12.2025, pursuant to which the petitioner submitted his detailed reply on 06.03.2026 and also sought for personal hearing. Despite the same, the impugned orders of assessment were passed, and therefore the petitioner seeks the indulgence of this Court in quashing the impugned orders. Learned counsel for the petitioner also states that the petitioner is ready
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