Tvl Dhanam Build Mart vs. The Deputy State Tax Officer

This writ petition challenges the impugned order dated 25.02.2025 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.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is 2 https://www.mhc.tn.gov.in/judis uploaded and the final order was passed. Accordingly, the impugned orders came to be passed ex-parte. 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 on the condition of depositing 25% of the disputed tax amount. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order. 3 https://www.mhc.tn.gov.in/judis (ii)Upon such deposit, the impugned order dated 25.02.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. (iii)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. (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 petitions are closed. 19.06.2026 NCC:Yes/No To The Deputy State Tax Officer, Nagercoil -2 Assessment Circle, Office of the Sate Tax Officer, Commercial Taxes Building, No. 131, Mead Street, Nagercoil - 629 001. 4 https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)Nos.12642 and 12643 of 2026 19.06.2026 6 https://www.mhc.tn.gov.in/judis