Tvl. W Dado Exim vs. The Deputy State Tax Officer-1 Cum Deputy Commercial Tax Officer
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Before: and
This writ petition is filed challenging the impugned order dated 12.12.2025. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned ex- parte orders came to be passed. 2/5 https://www.mhc.tn.gov.in/judis
Normally, this Court imposes a condition of 25% deposit for remitting the matter back. In this case, since the entire tax liability has already been recovered, no additional condition is imposed. 4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner. This writ petition is ordered on the following terms: (i)Since the entire tax amount had already been paid, the impugned order dated 12.12.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. (ii)The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. (ii)It is also made clear that since the matter is remanded back for fresh disposal, freezing of the petitioner's bank account shall stand raised. (iii)No costs. Consequently, connected miscellaneous petition is closed. 3/5 https://www.mhc.tn.gov.in/judis
2026 NCC:Yes/No D.BHARATHA CHAKRAVARTHY.,J. Ns To The Deputy State Tax Officer-1 Cum Deputy Commercial Tax Officer, Tuticorin-Iii Assessment Circle, Tuticorin. ORDER MADE IN and W.M.P(MD)No.12071 of 2026 4/5 https://www.mhc.tn.gov.in/judis
2026 5/5 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.