Tvl. Mohammed Traders vs. The State Tax Officer (Fac) / Proper Officer / The Deputy Commercial Tax Officer

This Writ Petition has been filed for issuance of a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN: 33AWUPA4349L2Z5/2021-22 and in summary order Reference No:ZD331225081390P dated 05.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-222. 2. The learned counsel for the petitioner would submit that the impugned order has been passed ex parte and in violation of the principles of natural justice. It is submitted that the respondent has reversed the Input Tax Credit solely on the ground of mismatch between GSTR-3B and GSTR-2A on account of the supplier's failure to report the transactions in GSTR-1. According to the learned counsel, the petitioner is a bona fide purchaser and cannot be denied the benefit of Input Tax Credit merely because of the default committed by the selling dealer. Reliance is placed on the recent decisions of the Hon'ble Supreme Court, wherein it has been held that Input Tax Credit cannot be reversed against a bona fide purchaser in the absence of any collusion or fraudulent intent. It is further submitted that the show cause notice was uploaded only on the GST portal and escaped the petitioner's notice, resulting in the impugned ex parte assessment. Had an opportunity of personal hearing been https://www.mhc.tn.gov.in/judis __________ Page3 of 5 afforded, the petitioner would have produced all the relevant documents in support of the claim. The learned counsel also relies upon the decision of this Court in Sahul Hameed v. Commercial Tax Officer (CDJ 2025 MHC 297) to contend that the impugned order is liable to be interfered with.