WP No. 25298 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25298 of 2026 and WMP.No.27592 of 2026 M/s. Srii Dhanapathi Jewellers Rep by its Proprietor Santhosh kumar 359,1st floor, Jewel Manor Raja Street, Coimbatore 641001. ..Petitioner Vs The Assistant Commissioner(ST)(FAC) O/o.The Commercial Tax officer R.G.Street Assessment circle Coimbatore. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the impugned Order in GSTIN 33CATPS6123B1ZP /2023 - 2024 dated 29.05.2026 along with consequential order in Form DRC-07 bearing a Ref No.ZD330526288995N dated 29.05.2026 for the Period 2023- 2024 and quash the same as arbitrary, against the principles of natural justice. For Petitioner: Mr. S.Kannan Mr. Vignesh Kumar For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) __________ Page1 of 4 https://www.mhc.tn.gov.in/judis WP No. 25298 of 2026 ORDER An order dated 29.05.2026 is assailed primarily on the ground that no personal hearing was offered to the petitioner in spite of a specific request. 2.Adverting to reply dated 25.05.2026 to the show cause notice, learned counsel for the petitioner submits that a personal hearing was requested for, but the impugned order was issued without providing such personal hearing. 3. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. She submits that the tax proposal was confirmed because the petitioner failed to discharge the burden of establishing that he is entitled to the Input Tax Credit availed of and utilised. 4. The documents on record reveal that the show cause notice was issued on 14.05.2026 and said notice was replied to on 25.05.2026. In said reply, the petitioner has expressly requested for a personal hearing. The impugned order has been issued about four days after the petitioner replied. Said order makes no reference to any personal hearing being provided. Since there is a contravention of sub-section (4) of Section 75 of the applicable GST enactments, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order. __________ Page2 of 4 https://www.mhc.tn.gov.in/judis WP No. 25298 of 2026 5.The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 14-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner(ST)(FAC) O/o.The Commercial Tax officer R.G.Street Assessment circle Coimbatore. __________ Page3 of 4 https://www.mhc.tn.gov.in/judis WP No. 25298 of 2026 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25298 of 2026 and WMP.No.27592 of 2026 14-07-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis