Tvl. Nnl Travels vs. The State Tax Officer
Original PDF →No AI summary yet for this judgment.
Before: and
This writ petition challenges the impugned order dated 28.08.2024, 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 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: 2 https://www.mhc.tn.gov.in/judis Discrepancies found/Grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Reconciliation of turnover
in GSTR-08 with supplies declared in GSTR-01 The entire purchases are genuine and discharged for the eligibility of claim of ITC as per the provisions of the Act then and there. If it is so arriving the alleged
liability
between GSTR-8 and GSTR-3B is highly unjustified and unlawful. The show cause notice and impugned
order
have uploaded in the GST Portal only but the RC was already cancelled the accountant also never informed that the above. Hence, the exparte order passed which is unjustified.
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. Since it is stated that 58% of the disputed tax amount has already been recovered, no additional condition is imposed. 3 https://www.mhc.tn.gov.in/judis
In view thereof, this Writ Petition is ordered on the following terms: i. The impugned order dated 28.08.2024 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. 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 shall stand closed. 19.06.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The State Tax Officer, Karaikudi Assessment Circle, Commercial Taxes Buildings, Sivagangai District. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)No.12496 of 2026 19.06.2026 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.