Murugan v. Assistant Commissioner (Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 16.09.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.39405, 39408, 39412, 39414, 39421, 39422, 39429, 39430, 39435, 39436, 39441 & 39443 of 2025 W.P.Nos.35206 of 2025:- Murugan [Trade Name: M.Murugan] represented by its Proprietor, 8A, Kaveri Nagar, SN Chavadi Kondur, Cuddalore, Tamil Nadu-607 002.
... Petitioner Vs.
1.The Assistant Commissioner [FAC] Cuddalore [Rural] Circle, Cuddalore.
2.The Commercial Tax Officer, Cuddalore, Tamil Nadu ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified, to call for the records of order of Assessment in DRC-07 bearing Reference No.ZD330324162512S in GSTIN/ID 33ABRPM0819K1ZF / APR 2017- MAR 2018 dated 25.03.2024 passed by the 2nd respondent and the consequential attachment notice dated 13.08.2025 passed Page No. 1 of 6
by the 1st respondent and to quash the same and to further direct the 2nd respondent to pass fresh orders of assessment after considering the reply filed and also after granting an opportunity to the petitioner. For Petitioner : Mr.R.Ganesh Kanna (in all W.Ps) For Respondents : Mrs.P.Selvi (in all W.Ps) Government Advocate COMMON ORDER By this common order, all these Writ Petitions are being disposed of at the time of admission after hearing the learned counsel for the Petitioner and the learned Government Advocate for the Respondents following the consistent view taken by this Court under similar circumstances..
2. In these Writ Petitions, the Petitioner has challenged the respective impugned orders passed on the following dates:- Page No. 2 of 6
Sl.Nos Writ Petition Nos Impugned Assessment Order dated Show Cause Notice dated Tax Period W.P.No.35206 of 25.03.2024 27/09/23 July - 2017 to March 2018 W.P.No.35208 of 25.03.2024 031023 April - 2018 to March - 2019 W.P.No.35214 of 26.03.2024 03 10 23 April - 2019 to March - 2020 W.P.No.35218 of 26.03.2024 03 10 23 April - 2020 to March - 2021 W.P.No.35223 of 26.03.2024 03 10 23 April - 2021 to March - 2022 W.P.No.35227 of 26.03.2024 031023 May - 2022 to March - 2023
3. In all these cases, the Petitioner has responded to the Show Cause Notice in DRC - 01 after reminders were given by the Respondent. However, it is the case of the Petitioner that the impugned orders were passed without giving an opportunity to the Petitioner for personal hearing.
4. It is the specific case of the Petitioner that most of the Show Cause Notices in DRC - 01 that preceded the impugned orders, Section 74 of the respective GST enactments have been invoked. However, such Show Cause Notices are silent as to basis on which, Section 74 of the respective GST enactments could have been invoked and therefore it is submitted that the aforesaid impugned orders passed by the 2nd Respondent are without Page No. 3 of 6
jurisdiction.
5. That apart, it is submitted that part of the demand has also been recovered from the Petitioner. It is submitted that as against the total demand of Rs.6,36,71,575/-, a sum of Rs.2,97,36,733/- has been recovered from the Petitioner.
6. The learned Government Advocate for the Respondents on the other hand would submit that the Respondents are unable to confirm the same and that the details are not readily available.
7. A reading of the aforesaid impugned orders indicate that the Petitioner has replied to the Show Cause Notices but has not been heard. Considering the fact that the Petitioner deserves a chance of personal hearing, this Court is inclined to remit the case back to the Respondents to pass fresh orders on merits, subject to the Petitioner depositing 25% of the disputed tax, after adjusting the amounts already recovered from the Petitioner.
8. The attachment orders which have been passed shall stand revoked or Page No. 4 of 6
revived subject to final orders to be passed by the 2nd Respondent. Needless to state, before passing such order, the Petitioner shall be heard. The Petitioner shall co-operate with the Respondents, failing which, the Respondents are at liberty to re-confirm the demand.
9. These Writ Petitions stand disposed of with the above observations. No costs. Connected Miscellaneous Petitions are closed. 16.09.2025 jas To 1.The Assistant Commissioner [FAC] Cuddalore [Rural] Circle, Cuddalore.
2.The Commercial Tax Officer, Cuddalore, Tamil Nadu C.SARAVANAN, J.
Page No. 5 of 6
jas and W.M.P.Nos.39405, 39408, 39412, 39414, 39421, 39422, 39429, 39430, 39435, 39435, 39441 & 39443 of 2025 16.09.2025 Page No. 6 of 6