Thiruman Nagaraj. vs. The State Tax Officer
Held
The Court quashed the impugned order and remitted the case back to the respondent for fresh adjudication. This was conditional upon the petitioner depositing 25% of the disputed tax and filing a reply to the show cause notice.
Facts
The petitioner challenged an assessment order and consequential DRC-07, which was issued after a show cause notice. The petitioner had not appeared for a personal hearing despite being called upon to do so.
Key Issues
Whether the assessment order was passed in violation of natural justice and if the petitioner should be granted an opportunity for de novo adjudication.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27.08.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)Nos.18410 & 18413 of 2026 Thiruman Nagaraj ... Petitioner Vs
The State Tax Officer, Madurai Rural (West) Assessment Circle, Madurai.
The Appellate Deputy Commissioner (GST-Appeal), Thangaraj Salai, Madurai. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the first respondent vide his order in GSTIN 33AKZPN1566H1ZO/2020-21 under reference No. ZD330225213307V along with form GST DRC-07 dated 21.02.2025 and quash the same as it is illegal and in gross violation of principles of natural justice and further, direct the First Respondent to re-do the assessment after providing the opportunity of personal hearing as per provisions of the GST Act, 2017. 1/6 https://www.mhc.tn.gov.in/judis For petitioner : Mr. S.Abdul Navas For respondents : Mr.R.Parthiban Special
The judgment continues below.
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