Tvl.P.Ravichandran vs. The Deputy State Tax Officer Ii
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Before: and
This writ petition challenges the impugned order dated 29.01.2025 which is an assessment order passed under Section 73 of the TNGST Act, 2017. 2. I have heard the learned counsel for the petitioner and the learned Government Standing Counsel for the respondent.
By the impugned order, the assessment was made ex-parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer's explanation on merits, and the reasons for not participating in the assessment proceedings are summarised briefly and presented in a table below: Discrepancies found/Grounds on which the assessment is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity ____________ https://www.mhc.tn.gov.in/judis Mismatch
between GSTR-01
and GSTR-07. GSTR-07 covered different assessment year and further, the petitioner filed GSTR-3B reported and correct turnover. GSTR-07 pertained to a different assessment year. Further, the petitioner filed GSTR-3B declaring the correct turnover. The show cause notice and the impugned assessment order have been uploaded in the GST Portal and physically not served to the petitioner. The petitioner did not see the portal and hence, not able to file any reply and appeal.
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; ____________ https://www.mhc.tn.gov.in/judis (ii) Upon such deposit, the impugned order dated 29.01.2025 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 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. 25.06.2026 NCC : No smn2 To:- The Deputy State Tax Officer II, Kulithalai Assessment Circle, Kulithalai. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
smn2
2026 ____________ 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.