M/S. J K Constructions vs. The Superintendent Of CGST And Central Excise
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Before: and
This writ petition is filed challenging the impugned order dated 27.02.2025 along with the summary order, dated 28.02.2025, which is an assessment order passed under Section 73 of the TNGST Act, 2017. 2. Upon perusal of the impugned order, it can be seen that, when there was a mismatch between GSTR 3B and GSTR 2A, the petitioner did not avail himself of the opportunity, as the show cause notice and the subsequent proceedings were uploaded only on the GST portal, following which the final order was passed. Accordingly, the impugned order came to be passed ex-parte.
It is contended on behalf of the petitioner that he came to know about the passing of the impugned order dated 27.02.2025, along with the summary order dated 28.02.2025, only when the respondent department contacted the petitioner regarding payment of the demand raised therein. Upon verification of the GST portal thereafter, the petitioner became aware of the impugned order. 2 https://www.mhc.tn.gov.in/judis
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 on the condition of depositing 25% of the disputed tax amount.
In view thereof, this Writ Petition is allowed on the following terms: (i) Within four weeks from the date of receipt of a web copy of this order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order; (ii) Upon such deposit, the impugned order dated 27.02.2025 along with the summary order dated 28.02.2025 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, 3 https://www.mhc.tn.gov.in/judis and it is for the respondent to consider the matter afresh and pass orders in accordance with law; (iv) It will be open for the authorities to proceed from the stage of personal hearing. (v) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (vi) No costs. Consequently the connected miscellaneous petitions are closed. 17.06.2026 NCC:Yes/No sji To The Superintendent of CGST & Central Excise, Ramnad Range Madurai-II Division, 1st Floor, Bharathi Nagar, Ramanathapuram-623503. 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji and W.M.P(MD)Nos.12342 and 12343 of 2026 17.06.2026 5 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.