Tvl Kaviya Constructions vs. The Deputy State Tax Officer 1

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 summarised 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

The authority treated the portal mismatch as sufficient to deny the credit.

The order was thus passed mainly on return mismatch and non-filing of objections.

These reversals are reflected in Table 7H and related disclosures in GSTR-9. 5. On proper reconciliation, there is no actual excess availment of ITC.

The assessee was unaware of the proceedings due to lack of GST knowledge and non-monitoring of the portal.

The assessee had relied upon a part-time accountant who failed to inform about the proceedings. 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. Since the respondent have already recovered 15% of the disputed tax and therefore, an opportunity is granted to the petitioner assessee on the condition of depositing 10% 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 10% of the disputed tax amount with the respondent, without waiting for a certified copy of the order. 4 https://www.mhc.tn.gov.in/judis ii. Upon such deposit, the impugned orders dated 29.12.2025 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. 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 the connected miscellaneous petition shall stand closed. 24.06.2026 NCC:Yes/No rgm To The Deputy State Tax Officer 1, Theni -1 Assessment Circle, Commercial Taxes Building, Theni. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY