Devimeenakshi vs. The Assistant Commissioner

The learned counsel appearing for the petitioner would submit that the petitioner is doing a trading business in the name and style of 'Sri Meenakshi Auto Store' and she is a compounding taxpayer and called as a composition dealer. He would further submit that the petitioner's business opted for a simplified tax and compliance scheme under Section 10 of the CGST Act. As a compounding taxpayer, the petitioner had filed return for the year 2021-22. 3.However, the respondent issued a notice, intimating discrepancies in the return stating that on further verification of available records with the department portal, it came to light that the petitioner made inward supply to the tune of Rs.55,26,495/- as per GSTR I of her suppliers. 4.As per the detailed account statement, a sum of Rs.1,71,860/- from the total claimed amount of Rs.2,22,500/- demanded in the third respondent's legal notice has been adjusted. The respondent issued a show cause notice for the above said discrepancies along with necessary documents such as stock register and profit and loss account within a period of 15 days. She also filed a reply on 04.01.2023 and claimed that she is a compounding taxpayer, she 2/6 https://www.mhc.tn.gov.in/judis paid a sum of Rs.56,102/- on stock tax in 1% on 04.01.2023. However, without considering the reply, the respondent passed an ex parte order under Section 73 of the respective GST enactment on on 11.12.2025. Challenging the same, the present writ petition. 5.The learned counsel for the petitioner would submit that there is a violation of principles of natural justice, as without providing an opportunity to the petitioner, the respondent has passed the impugned order. Hence, he prayed to allow this Writ Petition. 6.The learned counsel for State of Tamil Nadu for the respondent would fairly submit that this Court may set aside the impugned order and remit the case back to the respondent for fresh consideration. 7.In view of the submissions made by the learned counsel on either side, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order in accordance with law. 8.The petitioner shall file a reply, if any, to the Show Cause Notice dated 08.09.2025 together with requisite documents to substantiate the case by 3/6 https://www.mhc.tn.gov.in/judis treating the Impugned Order dated 11.12.2025 as an addendum to the Show Cause Notice dated 08.09.2025 within a period of thirty (30) days from the date of receipt of a copy of this order. 9.In case the petitioner complies with the above stipulations, the respondent shall proceed to pass a final order on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible, preferably, within a period of six (6) weeks from the date of such reply. 10.In case, the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax, if any, in accordance with law as if this Writ Petition was dismissed in limine today. 11.This Writ Petition stands allowed with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. Index : Yes / No 22.07.2026 Internet : Yes / No mm 4/6 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner, Commercial Taxes Department, Theni II Aundipatti, Theni 5/6 https://www.mhc.tn.gov.in/judis M.DHANDAPANI, J.

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