Tvl.Servo Life Sciences vs. The Assistant Commissioner (St)
Held
The Court quashed the impugned order dated 19.12.2025 passed by the Assistant Commissioner (ST). The case was remitted back to the first respondent for de novo adjudication. This decision was made conditional upon the petitioner depositing 25% of the disputed tax demand in cash from their Electronic Cash Register within thirty days of receiving a copy of the order. Any payments already made would be adjusted towards this pre-deposit. The petitioner was also directed to file a reply to the Show Cause Notice dated 17.06.2025, along with requisite documents, treating the impugned order as an addendum to the Show Cause Notice. The first respondent was directed to pass a final order on merits within three months of the petitioner's compliance, after providing due notice. Failure to comply would allow the respondent to recover the tax as if the Writ Petition had been dismissed. The Court noted that the limitation for filing an appeal had expired and the Writ Petition was filed late.
Facts
The petitioner, Tvl.Servo Life Sciences, represented by its Proprietrix, challenged an order dated 19.12.2025 passed by the Assistant Commissioner (ST), Madurai, and a Form GST DRC-07. This order was issued following a Show Cause Notice dated 17.06.2025. The petitioner contended that they were not provided an opportunity to file objections or submit supporting documents to substantiate their case. The impugned order was passed without considering their submissions. The petitioner filed the present Writ Petition on 12.08.2026, after the limitation period for filing an appeal under Section 107 of the GST enactments had expired.
Key Issues
1. Whether the impugned order passed by the first respondent, the Assistant Commissioner (ST), is liable to be quashed for non-compliance with principles of natural justice, specifically for failing to provide the petitioner with an adequate opportunity to file objections and submit supporting documents, as contemplated under the relevant GST provisions? The petitioner argued that the impugned order was passed without affording them a proper opportunity to present their case and submit supporting documents, thereby violating principles of natural justice. They contended that the order should be quashed and a fresh adjudication should be ordered. The revenue did not record any specific arguments against this contention in the judgment.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
__________ Page1 of 6 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.(MD)No.18303 of 2026 Tvl.Servo Life Sciences, Represented by its Proprietrix, Devadoss Sathiya, Old No. 166, New No. 425, Abiramu Arcadm, North Masi Street, Madurai. ..Petitioner(s) Vs
The Assistant Commissioner (ST) Tamil Sangam Salai Assessment Circle, Madurai.
The Deputy Commissioner (Appeals) Madurai. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 1st respondent in GSTIN. 33CNPPS1045B1Z7/2021-2022 dated 19.12.2025 and Form GST DRC- 07 issued in reference number ZD331225303417S dated 19.12.2025 and uploaded in the portal, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents and pass such other order or orders as this Hon’ble Court may deem fit in the circumstances of the case and render Justice. For Petitioner(s): Mr.
The judgment continues below.
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