Tvl.Payal Saree Centre vs. State Tax Officer(St)
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Before: and
This writ petition is filed challenging the impugned order dated 18.04.2024. 2.Upon perusal of the impugned orders, it can be seen that when there was mismatch between GSTR 3B and GSTR 1, the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned order came to be passed ex-parte. 3. 3.It is contended on behalf of the petitioner that owing to his lack of requisite knowledge and technical expertise to access notices and orders on the GSTN Common Portal, he was entirely dependent upon his accountant, who failed to notice the fact of issuing show cause notice. 2 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 of this, the writ petition is allowed on the following terms:- i. Within four weeks of receiving the 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 18.04.2024 shall stand set aside, and the matter shall stand remanded back to the file of the respondent and the respondent shall proceed from the stage of personal hearing. 3 https://www.mhc.tn.gov.in/judis 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, connected miscellaneous petitions are closed. 24.06.2026 NCC:Yes/No rgm 4 https://www.mhc.tn.gov.in/judis To The State Tax Officer(ST), (Also known as Commercial Tax Officer), Thanjavur -II Assessment Circle, Thanjavur. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)No.13067 and 13069 of 2026 24.06.2026 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.