Tvl. Prime Enterprises vs. The State Tax Officer
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Before: and
This writ petition challenges the impugned order dated 26.12.2025 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 the returns were scrutinized, defects were pointed out, and a show cause notice in Form DRC-01, dated 06.09.2025, was issued proposing the levy of tax, interest, and penalty under the GST Act. 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, as a part of the recovery proceedings, the respondent approached him in person. At that time only, he came to know the fact of completion of assessment proceedings against him. 2/5 https://www.mhc.tn.gov.in/judis
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 on the condition of depositing 25% of the disputed tax amount.
In view thereof, this Writ Petition is allowed on the following terms: (i) Within four weeks from the date of receipt of a web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order; (ii) Upon such deposit, the impugned order dated 26.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; (iii) The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is 3/5 https://www.mhc.tn.gov.in/judis for the respondent to consider the matter afresh and pass orders in accordance with law; (iv) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (v) No costs. Consequently the connected miscellaneous petition is closed.
2026 NCC : Yes/No sji TO The State Tax Officer, Melur Assessment Circle, Madurai. 4/5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17958 of 2026 Date : 25/06/2026 5/5 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.