Tvl. Sri Chenthoor Traderss vs. The State Tax Officer
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Before: and
This writ petition is filed challenging the impugned order dated 23.08.2024, which is an order of assessment passed under Section 73(9) of TNGST Act, 2017. 2. Upon perusal of the impugned order, it can be seen that, when there was a mismatch between GSTR 01 and GSTR 3B, the petitioner did not avail himself of the opportunity, as the show cause notice and the subsequent proceedings were uploaded only on the GST portal, following which the final order was passed. Accordingly, the impugned order came to be passed ex-parte.
It is contended on behalf of the petitioner that he came to know about the passing of the impugned order only when the respondent department approached the petitioner in person on 06.04.2026. It is further contended that the petitioner has already paid 27% of the disputed tax amount.
Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not 2 https://www.mhc.tn.gov.in/judis 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.
Normally, this Court imposes a condition to deposit 25% of the disputed tax amount. However, in this case, since it is stated that 27% of the disputed tax amount has already been paid, no additional condition is imposed. In view thereof, this Writ Petition is allowed on the following terms: (i)The impugned order dated 23.08.2024 is set aside and the matter is remanded back to the file of the respondent for reconsideration. (ii) Within four weeks from the date of receipt of a web copy of the order, 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, without waiting for a certified copy of the order; 3 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 the connected miscellaneous petition is closed. 22.06.2026 NCC:Yes/No sji To The State Tax Officer, Madurai Rural (East) Assessment Circle, Madurai. 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji and W.M.P(MD)No.12667 of 2026 22.06.2026 5 https://www.mhc.tn.gov.in/judis
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