M/S Jenys Logistics vs. The Deputy Commercial 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 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 2 https://www.mhc.tn.gov.in/judis below: Discrepancies found/grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity To furnish the supporting documents for the claim of exemption. Order passed as Ex-parte No reasonable opportunity was given to the petitioner. 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 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 in which the entire tax amount comes under exempted category there is no such need to deposit any pre-deposit amount. 3 https://www.mhc.tn.gov.in/judis