Narpath A v. The Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.09.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.32530 of 2025 A.Narpath Proprietor of Tvl.Navrang Interpack 111/2, New Street, Mannady, Chennai - 600 001.

... Petitioner Vs.

The Assistant Commissioner (ST), Muthialpet Assessment Circle, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Chennai - 600 003.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records of the Respondent in GSTIN:33AACPN6945M1ZC / 2018 - 2019 dated 09.03.2024, the order under Section 74 dated 09.03.2024 and the summary of the Order in Form GST DRC - 07 dated 09.03.2024 issued in Reference No:ZD330324047536I and to quash the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017 and against the principles of natural justice. Page No. 1 of 4

For Petitioner : Mr.P.Rajkumar For Respondent : Mr.C.Harsharaj Special Government Pleader

ORDER

This Writ Petition is being disposed of with the consent of the learned counsel for the Petitioner and learned Special Government Pleader for the Respondent following the consistent view taken by this Court under similar circumstances.

2. In this Writ Petition, the Petitioner has challenged the impugned order dated 09.03.2024 passed for the Tax Period 2018 - 2019 which was preceded by a Show Cause Notice in GST DRC - 01 dated 19.02.2024. The Petitioner has filed a reply on 29.02.2024. However, the Petitioner was not heard before the final orders are passed after the reply was filed on 29.02.2024. Although the learned counsel for the petitioner has attempted to canvass the case on merits, I am of the view the facts and circumstances of the case on merits and reconsideration of the issue, considering the fact that bulk of the amount barring a sum of Rs.1,128 X 2 = 2,256/- has been recovered on 08.04.2025. The Respondent shall endeavor to pass a fresh order denovo on merits and in accordance with law as expeditiously as possible. Needless to state, before Page No. 2 of 4

passing such order, the petitioner shall be heard.

3. It is made clear that the Petitioner shall co-operate with the Respondent before final orders are passed.

4. This Writ Petition stands disposed of with the above observations. No costs. Connected Miscellaneous Petition is closed. 19.09.2025 jas To The Assistant Commissioner (ST), Muthialpet Assessment Circle, Integrated Commercial Taxes Offices Building, No.32, Elephant Gate Bridge Road, Chennai - 600 003.

C.SARAVANAN, J.

jas Page No. 3 of 4

and W.M.P.No.32530 of 2025 19.09.2025 Page No. 4 of 4