Tvl. C. Ragupathi Vs Deputy State Tax Officer – 2 (Madras High Court)
The writ petition was filed challenging the assessment order dated 15.09.2025 passed by the respondent Deputy State Tax Officer. The petitioner contended that all notices and communications relating to the proceedings had been uploaded by the respondent only on the GST common portal. According to the petitioner, they were not aware of the notices issued through the portal and therefore could not file their reply within the prescribed time. As a result, the respondent passed the impugned order without granting any opportunity of personal hearing.
The petitioner further submitted that the respondent had already recovered the entire disputed tax amount. In these circumstances, the petitioner requested the Court to set aside the impugned order and provide an opportunity to present their case before the respondent authority.
The learned Additional Government Pleader appearing for the respondent stated that the notices had indeed been uploaded on the GST portal and the petitioner had failed to respond to them. However, the respondent fairly admitted that no opportunity of personal hearing had been granted to the petitioner before passing the impugned order. The respondent therefore requested that the matter be remitted for reconsideration.
