Tvl.Sekar Agro Foods vs. Deputy State Tax Officer - 1

The case of the petitioner is that the petitioner is dealing with salt. The goods are entirely exempted from tax. However, on the ground that the petitioner failed to upload the documents in proof for exemption, the impugned order was passed. 2 https://www.mhc.tn.gov.in/judis

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:- Discrepancies found/Grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Non-submission of documents for the claim of exemption The petitioner deals with exempted transport service of salt bearing SAC Code:996511 which is fully exempted from GST as per Entry 21 of Notification No. 12/2017- Central Tax (rate) dated 28-06-2017. The petitioner is ready to file reply along with connected documents for the claim of exemption from GST. The show cause notice and impugned

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 the petitioner deals with exempted transport service of salt, no additional condition is imposed.

In view thereof, this writ petition is ordered on the following terms: i. The impugned order dated 09.12.2025 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. 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 stand raised. iv. No costs. Consequently the connected miscellaneous petition shall stand closed. 19.06.2026 Neutral Citation: No rgm To Deputy State Tax Officer – 1, Tuticorin-2 Assessment Circle, Commercial Tax Office Buildings, Tuticorin District. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY