Ravindran vs. The Deputy State Tax Officer/ Deputy Commercial Tax Officer
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Before: and
This writ petition challenges the impugned order dated 18.12.2025 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 Ineligible
Input
Tax Credit(ITC) of Rs.5,53,464/- and late fee of Rs.34,950/- for belated filing of GSTR-1 Petitioner is a Government Works Contractor; all contract
receipts
are subjected to TDS under Section 51 of the Act, and TDS credit is reflected in the Electronic Cash Ledger The petitioner
was prevented from filing the appeal in time on account of continuing and debilitating medical illness during the entire statutory appeal window. 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. 3 https://www.mhc.tn.gov.in/judis
In view thereof, the Writ Petition is allowed on the following terms: (i)As entire tax liability(100%) was remitted from the electronic ledger of the petitioner on 20.03.2026, the petitioner shall not deposit any mandatory deposits. (ii)The impugned order dated 18.12.2025 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 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 4 https://www.mhc.tn.gov.in/judis petitions are closed. 18.06.2026 NCC:Yes/No Ns To The Deputy State Tax Officer / Deputy Commercial Tax Officer, Theni-I Assessment Circle, Theni. D.BHARATHA CHAKRAVARTHY, J. Ns 5 https://www.mhc.tn.gov.in/judis and W.M.P(MD)Nos.12415 and 12416 of 2026 18.06.2026 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.