M/S.Sree Krishna Coconut Product Company vs. The State Tax Officer
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Before: and
The writ petition is filed challenging the impugned order dated 31.01.2022, which is an order of assessment passed under Section 73 of the TNGST Act, 2017. 2.Upon perusal of the impugned order, it can be seen that there was an alleging of non-payment of tax for the outward supply of goods on the basis of scrutiny of the monthly returns in form GSTR 3B with those in form GSTR 01, proposing penalty under Section 73 of the TNGST Act, 2017. 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 on 25.05.2026. At that time only, he came to know the fact of completion of assessment 2/6 https://www.mhc.tn.gov.in/judis proceedings. It is further contended that, with reference to the very same discrepancy, an earlier order had been passed on 19.12.2023, dropping the proceedings after considering the explanation submitted by the petitioner.
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, an earlier order had been passed on 19.12.2023, dropping the proceedings after considering the explanation submitted by the petitioner. In view thereof, no additional condition is imposed. The petitioner can bring to the notice of the assessment officer with reference to the set fact also. 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 31.01.2022 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; (ii) Within four weeks from the date of receipt of a web copy of the 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, without waiting for a certified copy of the order; (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.
2026 NCC : Yes/No sji 4/6 https://www.mhc.tn.gov.in/judis TO The State Tax Officer, Vedasandur Assessment Circle, Commercial Tax Building, Dindigul. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17918 of 2026 Date : 25/06/2026 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.