Tvl. Simple Medical Solutions Private Limited vs. The Deputy State Tax Officer - Ii

Held

The Court held that the impugned Assessment Order dated 22.12.2025 was to be quashed. The Court reasoned that the petitioner sought an opportunity to file a reply to the Show Cause Notice dated 23.09.2025, and the respondent had no objection to this. The Court's decision was to remit the case back to the respondent to pass a fresh order. This was conditioned upon the petitioner filing a reply to the Show Cause Notice, along with requisite documents, within thirty days of receiving the order. The impugned order was to be treated as an addendum to the Show Cause Notice. The respondent was directed to pass a final order on merits within three months of receiving the petitioner's reply, after providing due notice. Failure by the petitioner to comply would allow the respondent to proceed with recovery as if the writ petition was dismissed.

Facts

The petitioner, Tvl. Simple Medical Solutions Private Limited, filed a writ petition before the Madurai Bench of the Madras High Court challenging an Assessment Order dated 22.12.2025, passed by the Deputy State Tax Officer-II, Pattukkottai, under Section 73 of the TNGST Act, 2017, for the assessment year 2021-22. The petitioner contended that the order was cryptic, nonspeaking, illegal, arbitrary, and without jurisdiction. The respondent, represented by the Special Government Pleader, acknowledged that the amount demanded in the impugned order had been recovered post facto. The petitioner further requested permission to file a reply to the Show Cause Notice dated 23.09.2025, and for the case to be remitted back to the respondent for passing a fresh order.

Key Issues

1. Whether the Assessment Order dated 22.12.2025, passed by the respondent under Section 73 of the TNGST Act, 2017, is liable to be quashed for being cryptic, nonspeaking, illegal, arbitrary, and without jurisdiction? (Question of law) Petitioner's contention: The petitioner argued that the assessment order was defective and sought its quashing. They further prayed for an opportunity to file a reply to the Show Cause Notice dated 23.09.2025 and for the matter to be remitted back to the respondent for a fresh assessment order. Respondent's contention: The learned Special Government Pleader for the respondent had no objection to the petitioner's request for remitting the case back to the respondent to pass a fresh order, subject to the petitioner filing a reply to the Show Cause Notice.