Tvl Balaji Constructions vs. The Assistant Commissioner (St) (Fac) / Proper Officer
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Before: and
This writ petition challenges the impugned order dated 11.07.2025 which is an assessment order passed under Section 73 of the TNGST Act, 2017. 2.Upon perusal of the impugned order, it can be seen that there was a scrutiny of the returns, and defects in the returns and statements, as well as short payment of tax between GSTR-1 and GSTR-7, were pointed out. The petitioner did not avail himself of the opportunity, as the show cause notice and the subsequent proceedings were uploaded only on the GST portal, following which the final order was passed. Accordingly, the impugned order came to be passed ex parte.
It is contended on behalf of the petitioner that the assessing authority had passed the order without considering the documents available in the web portal. It is further contended that, with reference to the very 2/6 https://www.mhc.tn.gov.in/judis same discrepancy in another proceeding, the issue has already been assessed, and the petitioner has paid the tax.
Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee.
Normally, this Court imposes a condition to deposit 25% of the disputed tax amount. But, however, in this case, it is pleaded that, with reference to the very same discrepancy in another proceeding, the issue has already been assessed, and the petitioner has paid the tax. In view thereof, the petitioner will be entitled to bring the same to the notice of the assessing authority, and it is for the assessing authority to consider the said issue also. Considering the plea made, no additional condition is imposed. 3/6 https://www.mhc.tn.gov.in/judis
In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 11.07.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; (ii) Within a period of four weeks from the date of receipt of a web copy of this order, the assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law; (iii) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (iv) No costs. Consequently the connected miscellaneous petition is closed. 25.06.2026 sji NCC: Yes/No 4/6 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (ST) (FAC)/ Proper Officer, Rajapalayam – I Assessment Circle, Rajapalayam, Virudhunagar. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji
2026 6/6 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.