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 subject to the petitioner depositing 50% of the disputed tax and filing a reply to the show cause notice with supporting documents.
Facts
The petitioner challenged an order passed by the State Tax Officer without being provided an opportunity for a personal hearing. The petitioner had not filed a reply to the show cause notice and the time for filing an appeal had expired.
Key Issues
Whether the impugned order was passed in violation of principles of natural justice by denying a personal hearing. Whether the petitioner should be granted an opportunity for de novo adjudication upon fulfilling certain conditions.
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)Nos.18350 and 18351 of 2026 Thiruman Nagaraj, Proprietor of NAGARAJ CONTRACTOR, 2/235, Na, North Street, Kutladampatti Katchaikatti Povadipatti Tk, Madurai- 625218. ..Petitioner(s) Vs
The State Tax Officer Madurai Rural (WEST) Assessment Circle, Madurai.
The Appellate Deputy Commissioner (GST- Appeal) Thangaraj Salai, 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 pertaining to the impugned order passed by the first respondent vide his order in GSTIN. 33AKZPN1566H1ZO/2019-20 reference No. ZD330824227077E along with form GST DRC-07 dated 26.08.2024 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 and pass such further or other orders as this Honourable C
The judgment continues below.
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