Tvl.Lakshmi And Co vs. The Deputy State Tax Officer 2

The crux of submissions made by the learned counsel for the petitioner is that though service of summons to the portal is permitted and accepted as per the Act and the Rules framed thereunder, in the instant case the petitioner has wound up its business and the registration was cancelled and the petitioner's request and at the relevant point of time the submission made by the petitioner that there are no tax arrears is also recorded. 2 https://www.mhc.tn.gov.in/judis

When three years after such closure, the respondents chose to take proceedings with reference to the instant Assessment Year 2021 – 2022, in the instant case, notices should have been served on the petitioner in person. When the same is not done, there is lack of opportunity, as there is no question of the petitioner logging into its portal on regular basis.

Per Contra, learned Government Standing Counsel appearing on behalf of the respondent would submit that as per the rules, even after the assessing officer is justified in uploading the show cause notice and the order into the portal even after the cancellation of registration access to portal is available to the petitioner and the petitioner ought to have to utilized the opportunity.

I have considered the rival submissions made on either side and perused the material records of the case. 3 https://www.mhc.tn.gov.in/judis

Though the respondent authority is justified in uploading the show cause notice as well as the order in the portal, on the ground that even after cancellation of license access to the portal is not denied to the petitioner.

Considering the overall facts and circumstances of the case pleaded that 3 years before the petitioner has wound up the business and has voluntarily requested for cancellation of registration, I am of the view that an opportunity can be granted to the petitioner to contest the matter on merits.

Considering the special circumstances of the case, no additional condition is imposed on the petitioner.

In view thereof, this Writ Petition is ordered on the following terms: 4 https://www.mhc.tn.gov.in/judis i. The impugned order dated 12.12.2025 shall stand set aside and the matter shall stand remanded back to the file of the respondent for reconsideration. 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 connected miscellaneous petition shall stand closed. 24.06.2026 NCC:Yes/No rgm To The Deputy State Tax officer 2, Tirunelveli Junction Assessment Circle, Tirunelveli. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY