Tvl. Jj Priya Enterprises vs. The Deputy State Tax Officer - Ii
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Before: and
This writ petition challenges the impugned order dated 29.12.2025, 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 2 https://www.mhc.tn.gov.in/judis 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: 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 Vegetables
and fruits exempts from GST as per HSN Code 0709 of the Entry 43 of Notification No. 2/2017-Central Tax (Rate) dated 28-06-2017. In that situation, the Show Cause Notice dated 27-09-2025 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. The reply filed but supporting documents not filed for the claim of exemption.
Now,
the petitioner ready to file supporting 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. In this case, since the petitioner is dealing with exempted goods, this Court is not not imposing any additional condition.
In view thereof, this Writ Petition is ordered on the following terms: i. The impugned order dated 29.12.2025 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. 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 connected miscellaneous petition shall stand closed. 24.06.2026 NCC:Yes/No rgm To The Deputy State Tax Officer – II, West Veli Street Assessment Circle, Commercial Tax Office Buildings, Madurai - 625 020. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)No.13064 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.