Radhakrishnan vs. The Deputy State Tax Officer 2
Original PDF →Facts
The petitioner, Radhakrishnan, filed a writ petition challenging orders dated 31.10.2025 passed by the Deputy State Tax Officer, Nagercoil (Rural). The impugned orders were passed ex-parte due to a mismatch between GSTR-2A and GSTR-3B, where the petitioner failed to avail the opportunity to respond to a show cause notice or attend personal hearings. The petitioner contended that he was suffering from health ailments which prevented him from filing a reply or participating effectively in the proceedings. The respondent is the Deputy State Tax Officer.
Held
The Court held that the petitioner should be granted one more opportunity to present his case. The reasoning was based on the petitioner's submission regarding his health ailments, which prevented him from participating in the proceedings. The Court found it reasonable to grant this opportunity. The operative direction is that the impugned order dated 31.10.2025 shall be set aside upon the petitioner paying 25% of the disputed tax amount within four weeks. The matter is remitted back to the respondent for fresh adjudication, with the petitioner directed to appear and file a reply with supporting documents. The respondent authority is to pass orders afresh in accordance with law expeditiously. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be granted an opportunity to present his case despite failing to respond to the show cause notice and attend personal hearings, given his stated health ailments? Petitioner's contention: The petitioner argued that his health issues prevented him from filing a reply or attending personal hearings, making it unreasonable to expect him to periodically verify the portal or participate effectively. Revenue's contention: The judgment does not record any specific arguments made by the respondent (Revenue).
Sections Cited
None explicitly mentioned in the provided text.
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Before: and
This writ petition is filed challenging the impugned orders dated 31.10.2025. 2.Upon perusal of the impugned orders, it can be seen that when there was mismatch between GSTR-2A and GSTR-3B, the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned order came to be passed ex-parte.
It is contended on behalf of the petitioner that he is suffering from various health ailments, which prevented him from filing a reply or attending the personal hearings. In such circumstances, it cannot reasonably be expected that the petitioner would periodically verify the portal or effectively participate in the proceedings. 4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms:- 2/4 https://www.mhc.tn.gov.in/judis (i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. Upon such payment, the impugned order dated 31.10.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. (ii) No costs. Consequently, connected miscellaneous petitions are closed. 13.03.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. rgm To The Deputy State Tax Officer 2 Nagercoil (Rural) Kanyakumari District .
and W.M.P.(MD)Nos.5757 and 5758 of 2026 13.03.2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.