Tvl. Acr Transport Vs The State Tax Officer (Inspection-3) — GST and Indirect Tax | Madras HC (2026)

Tvl. Acr Transport Vs The State Tax Officer (Inspection-3) — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petitions dismissed; liberty granted to the petitioner to appeal before the appellate authority within two weeks of receipt of a copy of the order, to be considered on merits and in accordance with law if otherwise in order; no order as to costs; connected miscellaneous petitions closed.

Issue for consideration

Whether the assessment orders dated 12.08.2025, alleged to have been passed ex parte without affording the petitioner any opportunity, should be quashed as illegal. +1 more

Court's answer

Taking note of the submissions of the Additional Government Pleader and the fact that the petitioner refused to receive the show cause notices, this Court was inclined to dismiss these writ petitions.

Ratio / Principle

Liberty was granted to the petitioner to file an appeal before the appellate authority within two weeks from receipt of a copy of this order, and on such appeal being filed, the appellate authority shall consider the same on merits and in accordance with law, if it is otherwise in order.

Detailed headnote1 paragraphs

Madurai Bench of the Madras High Court (Krishnan Ramasamy, J.), 09.01.2026 - W.P.(MD) Nos.564 to 567 of 2026: Four writ petitions under Article 226 sought certiorarified mandamus to quash GST assessment orders dated 12.08.2025 (GSTIN 33AUSPC8824A1ZT; years 2019-20, 2020-21, 2021-22, 2022-2023) issued by the State Tax Officer (Inspection-3), Tirunelveli Intelligence Division, said to have been passed ex parte without affording the petitioner any opportunity. Counsel for the respondent reported show cause notices of 03.06.2025 and 07.07.2025 (personal hearings fixed for 21.07.2025 and 11.08.2025) despatched by RPAD in accordance with Section 74(1) of the TNGST Act, which the petitioner refused to receive. Taking note of that refusal, the Court dismissed the writ petitions but granted liberty to file an appeal before the appellate authority within two weeks, to be considered on merits and in accordance with law if otherwise in order; no order as to costs; connected miscellaneous petitions (W.M.P.(MD).Nos.509, 510, 543 and 536 of 2026) closed.

W.P.(MD) Nos.564 to 567 of 2026

BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT

DATED: 09.01.2026

CORAM

THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY

W.P.(MD)Nos.564 to 567 of 2026 and

W.M.P.(MD).Nos.509, 510, 543 and 536 of 2026

Tvl.ACR Transport, Represented by its Proprietor, R.Chrituraj

... Petitioner in all writ petitions

Vs

The State Tax Officer (Inspection-3), Tirunelveli Intelligence Division, Tirunelveli.

... Respondent in all writ petitions

Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment orders on the file of respondent vide GSTIN 33AUSPC8824A1ZT/2019-20, GSTIN 33AUSPC8824A1ZT/2020-21, GSTIN 33AUSPC8824A1ZT/2021-22, GSTIN 33AUSPC8824A1ZT/2022-2023 respectively, dated 12.08.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the years 2019-2020, 2020-2021, 2021-2022, 2022-2023 respectively.

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W.P.(MD) Nos.564 to 567 of 2026

In all writ petitions

For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader

COMMON ORDER

These Writ Petitions have been filed challenging the impugned assessment orders dated 12.08.2025 passed by the respondent.

2. The learned counsel appearing for the petitioner would submit

that the impugned orders were passed ex parte, without affording any opportunity to the petitioner.

3. The learned Additional Government Pleader appearing for the respondent would submit that, in the present case, show cause notices were initially issued to the petitioner on 03.06.2025. Thereafter, another show cause notice was issued on 07.07.2025, fixing the dates of personal hearing on 21.07.2025 and 11.08.2025. All these notices were sent by

RPAD and were issued in accordance with Section 74(1) of the TNGST

Act. However, the petitioner refused to receive the show cause notices.

4. Considering the submissions made by the learned Additional Government Pleader appearing for the respondent and taking note of the

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W.P.(MD) Nos.564 to 567 of 2026

fact that the petitioner refused to receive the show cause notices, this Court is inclined to dismiss these Writ Petitions. However, liberty is granted to the petitioner to file an appeal before the appellate authority within a period of two weeks from the date of receipt of a copy of this order. On such appeal being filed, the appellate authority shall consider the same on merits and in accordance with law, if it is otherwise in order. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.

09.01.2026

Index : Yes/No Internet: Yes/No Neutral Citation: Yes/No

TSG To The State Tax Officer (Inspection-3), Tirunelveli Intelligence Division, Tirunelveli.

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W.P.(MD) Nos.564 to 567 of 2026

KRISHNAN RAMASAMY, J.

TSG

W.P.(MD)Nos.564 to 567 of 2026

09.01.2026

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