Tvl Pmb Cubes vs. Deputy State Tax Officer Ii
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Before: and
This writ petition is filed challenging the impugned order dated 12.03.2026, which is an assessment order passed under Section 74 of the TNGST Act, 2017. 2. Upon perusal of the impugned order, it can be seen that there was a mismatch between GSTR-2A and GSTR-3B, a mismatch between the turnover reported in GSTR-1 and the e-way bills generated, and a liability towards late fees for the belated filing of GSTR-3B. It can be further seen that 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. 2/6 https://www.mhc.tn.gov.in/judis
It is contended on behalf of the petitioner that the petitioner had already submitted a reply with respect to the said discrepancy and that the respondent accepted the petitioner's explanation and dropped the proceedings under Section 73 of the TNGST Act, 2017, by order dated 17.04.2025. It is further contended that the petitioner did not check the GST portal or submit any further reply, under the bona fide impression that the issue had already been resolved.
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 grants such opportunity on equitable grounds by imposing additional conditions. Since, in this case, it is stated that for the very same discrepancy, earlier proceedings were initiated, and upon the petitioner 3/6 https://www.mhc.tn.gov.in/judis filing a reply, the proceedings were dropped, and the petitioner is said to have been under the bona fide impression that the same reply will be taken into account in this case, no additional condition is imposed.
In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 12.03.2026 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; (ii) 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 petitions are closed.
2026 sji NCC : Yes/No 4/6 https://www.mhc.tn.gov.in/judis TO Deputy State Tax Officer-II, O/o. Assistant Commissioner (ST), Palani -II Assessment Circle, Integrated Ct Buildings, Kothaimangalam Post, Palani Taluk - 624 618. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17634 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.