Tvl. K.G. Industries vs. The State Tax Officer

This writ petition challenges the impugned order dated 24.12.2025 which is an assessment order passed under Section 73 of the GST Act 2017. 2.I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing the revenue. 3.By the impugned order, the assessment was made ex- parte because the petitioner did not utilise the opportunities 2 https://www.mhc.tn.gov.in/judis 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: 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 documents of exemption The respondent has simply disallowed the claim of exemption on the supply of pure labour contract service to single dwelling house bearing SAC:9954 which is fully exempted from GST as per Entry 11 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and

accordingly

the exemption claimed and turnover reported in the monthly returns available in portal. The show cause notice and impugned order have uploaded in the GST portal. The accountant never informed in the above. Hence, could not be able to take further steps within time. 4.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 3 https://www.mhc.tn.gov.in/judis 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 without condition, since the petitioner deals with exempted pure labour contract service. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)The impugned order dated 19.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. (ii)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall file reply with the respondent, without waiting for a certified copy of the order. (iii)The assessee shall appear before the respondent 4 https://www.mhc.tn.gov.in/judis 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 raised. (v)No costs. Consequently, connected miscellaneous petition is closed. 23.06.2026 NCC:Yes/No To 5 https://www.mhc.tn.gov.in/judis