M/S.Sri Balaji Enterprises vs. The Deputy State Tax Officer Ii
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Before: and Honble Court may deem fit & proper in the circumstances of the case
This writ petition challenges the impugned order dated 19.12.2025 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.The case of the petitioner is that he is dealing in Charcoal and Fire Wood business. The goods are entirely exempted from tax. However, since the petitioner had cancelled the registration, he had not accessed the GST Portal. Therefore, the petitioner failed to note the fact of issuing of show cause notice. It is pleaded that due to the cancellation of registration, the petitioner was not able to access the Web portal and also missed out the opportunity to reply to the show cause notice and upload the documents. In view thereof, the ex-parte order has been passed. 2 https://www.mhc.tn.gov.in/judis
This Court has been granting an opportunity to the petitioner once again appear before the authority and place on record the documents in support of their claim. Though normally 25% is ordered to be deposited, since the petitioner is dealing in charcoal and Fire Wood business and the same is exempted from tax, I am not imposing the said condition while remanding the matter back to the respondent authority in view of special and peculiar circumstances. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)The impugned order dated 19.12.2025 is set aside and the matter is 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. (iv)Since the impugned order of assessment is set aside, 3 https://www.mhc.tn.gov.in/judis 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 D.BHARATHA CHAKRAVARTHY, J. Ns To 1.The Deputy State Tax Officer-II, Tirupathur Assessment Circle, Commercial Tax Building, Tirupathur and W.M.P(MD)No.12406 of 2026 https://www.mhc.tn.gov.in/judis
2026 https://www.mhc.tn.gov.in/judis
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