Tvl. Sri Murugan Store vs. The Deputy State Tax Officer 2
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Before: and
This writ petition challenges the impugned order dated 18.11.2025 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 representing the revenue.
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 summarized briefly and presented in a table below: 2 https://www.mhc.tn.gov.in/judis Discrepancies found/Grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Non-submission of supporting documents for the claim of exemption. The petitioner is deals Animal Feed (Karka Kalivu) exempts from GST as per HSN Code 2309 of the Chapter No.23 of the GST Act. In that situation, the Show Cause Notice dated 24-09-2025 issued/uploaded in the Portal by the respondent on the ground that the petitioner was requested to produce
the details/explanation for the exempted turnover mentioned in GSTR-1 and GSTR-3B. But no knowledge of the petitioner due to the accountant has not informed that the above such notice
hence could not be able to file reply within the stipulated time. Now I am ready to file reply along with connected documents for the claim of exemption. The Show Cause Notice and impugned order uploaded in the GST Portal due to without knowledge
of the petitioner. The Accountant never informed in the above said circumstances. 3 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. But in this case, since the petitioner is dealing with animal feed (Karka Kalivu), which is an exempted from GST and therefore, an opportunity is granted to the petitioner assessee without any additional condition.
In view of this, the writ petition is allowed on the following terms:- i. The impugned order dated 18.11.2025 shall stand set aside, and 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. 4 https://www.mhc.tn.gov.in/judis 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 shall stand closed. 24.06.2026 NCC:Yes/No rgm To The Deputy State Tax officer 2, Tenkasi Assessment Circle, Tenkasi. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)No.13052 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.