Tvl.Devi Trading Company vs. The Deputy State Tax Officer - 2

This writ petition challenges the impugned order dated 12.12.2025 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.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 2 https://www.mhc.tn.gov.in/judis 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 supporting documents for the claim of exemption The petitioner is dealers in Peas and Pea dal. The above goods are exempts from tax as per HSN Code No.0713 of the Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017. In that situation, the show cause notice dated 23.09.2025 issued/uploaded in the portal by the respondent on the ground that the to petitioner was requested to produce the details/explanation for the exempted turnover mentioned in GSTR-1 and GSTR-3B.

But no knowledge of the petitioner due to the accountant has nto informed that the above such notice hence could not be able to file reply within the stipulated time. The show cause notice and impugned order uploaded in the GST portal due to without knowledge of the petitioner. The accountant never informed in the above said circumstances. 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)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall file reply along with supporting documents for claim of exemption, without waiting for a certified copy of the order. (ii)The impugned order dated 12.12.2025 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 4 https://www.mhc.tn.gov.in/judis 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 petition is closed. 18.06.2026 NCC:Yes/No Ns 5 https://www.mhc.tn.gov.in/judis To The Deputy State Tax Officer - 2, Tuticorin-III Assessment Circle, Tuticorin D.BHARATHA CHAKRAVARTHY, J. Ns 6 https://www.mhc.tn.gov.in/judis and W.M.P(MD)No.12406 of 2026 18.06.2026 7 https://www.mhc.tn.gov.in/judis