Tvl Sri Mahalakshmi Traders vs. The State Tax Officer

This writ petition challenges the impugned order dated 29.11.2024 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 2 https://www.mhc.tn.gov.in/judis 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 Difference in turnover reported in form GSTR 3B to that of GSTR 01 return As far as the alleged difference is the tax on outward supplies declared in form GSTR 01 to that of GSTR 3B return, while uploading and filing the data's in the form GSTR 1 return, the part time accountant

had by inadvertent mistake entered some wrong figures. But filing form GSTR 3B return, the correct IGST tax on outward supplies was reported. The Part time accountant failed to notice the fact of issuing of the proceedings uploaded in the portal by the respondent. The respondent had only chosen to upload all the communication, summons, notices and orders only on the web portal. Because of the above reasons, the respondent had issued the Ex-parte impugned order. 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 3 https://www.mhc.tn.gov.in/judis extending such opportunities on equitable grounds; however under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee without condition. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)Since 100% towards both CGST and SGST amount has already been recovered, the impugned order dated 29.11.2024 shall stand set aside, and the matter shall stand remanded back to the file of the respondent without condition since the commodity dealt with was unpacked rice and millets which are exempted from tax. (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 raised. (iv)No costs. Consequently, connected miscellaneous petition is closed. 23.06.2026 NCC:Yes/No Ns To 1.The State Tax Officer, Commercial Tax Building, Bodinayakanur. D.BHARATHA CHAKRAVARTHY, J. Ns 5 https://www.mhc.tn.gov.in/judis and W.M.P(MD)No.12763 of 2026 23.06.2026 6 https://www.mhc.tn.gov.in/judis