Tvl Maheshwari Enterprises vs. The State Tax Officer

The writ petition is filed challenging the impugned order dated 10.01.2023, which is an order of assessment passed under section 73 of the Tamil Nadu goods and services Tax Act and the order dated 26.03.2025 rejecting the rectification application filed by the petitioner. 2.The crux of the submissions made by the learned counsel for the petitioner is that when the petitioner had filed 2 https://www.mhc.tn.gov.in/judis rectification application and the same was pending, covering the very same discrepancies, yet another show cause notice was issued on 14.06.2024 and the petitioner submitted his detailed reply along with the documents and thereafter the petitioner's claim was accepted by the assessing authority and final orders were passed on 23.06.2025 and the same is not taken into account, while considering the rectification application that was filed by the petitioner. 3.The learned Government Standing Counsel would submit that when the order was passed in respect of the very same discrepancy, it was for the asset to have brought to the notice of the assessing officer and made such claim. 4.Considering the submissions made on either side, I am of the view that since it is claimed that in respect of the very same discrepancy already an order was passed accepting the claim of the assessee, the assessee can be 3 https://www.mhc.tn.gov.in/judis granted one more opportunity. 5.In view thereof, this writ petition is allowed on the following terms: (i)The impugned orders dated 10.01.2023 and 26.03.2025 shall stand set aside and the matter shall stand remanded back to the file of the second respondent. (ii)It will be open for the assessee to file an additional reply duly enclosing the aforementioned show cause notice and the order passed and make their contentions before the 2nd respondent. (iii)The second respondent shall apply its mind and consider the issue afresh and pass orders in accordance with law. (iv)No costs. Consequently, connected miscellaneous petition is closed. 18.06.2026 NCC:Yes/No Ns To 1.The State Tax Officer, Chokkikulam Assessment Circle, Commercial Tax Building, Madurai 2.The State Tax Officer, 4 https://www.mhc.tn.gov.in/judis Inspection Cell II, O/o Joint Commissioner (St) (Int), Madurai. D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P(MD)No.12444 of 2026 https://www.mhc.tn.gov.in/judis