M/S.Sunshine International Agri Tech vs. The Deputy Commissioner (St)
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Before: and Dr.Thangarajan Salai, Kk Nagar, Dr.Thangarajan Salai, Kk Nagar, Madurai.
The Writ Petition is filed challenging the impugned order, dated 23.10.2024, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. The crux of the argument of the learned counsel for the petitioner is that even though the petitioner has filed a reply with reference to the 2/6 https://www.mhc.tn.gov.in/judis discrepancies mentioned in the show cause notice, the same is not considered and the impugned order proceeds as if the petitioner did not submit any reply at all. The learned counsel would also submit that the petitioner has also raised grounds relating to the very juri iction, as this case arises out of a surprise inspection on the proceedings thereafter. The learned counsel for the petitioner also relies upon certain decisions of the Hon'ble Supreme Court of India in this regard.
Per contra, the learned Government Standing Counsel would submit that it is the duty of the assessee to have brought to the notice of the assessing officer and the assessee did not also make use of the opportunities of personal hearing that were granted by the authority.
I have considered the rival submissions made on either side and perused the material records of the case.
A perusal of the impugned order shows that it proceeds as if the petitioner did not submit any reply at all, while the fact remains that the petitioner has filed a reply. In view thereof, the impugned order is liable to be set aside, and an opportunity has to be given to the petitioner. It is also stated that the disputed amount of tax has already been recovered. 3/6 https://www.mhc.tn.gov.in/judis
In view thereof, the Writ Petition is allowed on the following terms: (i) The impugned order dated 23.10.2024 shall stand set aside; (ii) Within four weeks from the date of receipt of a web copy of the order, the petitioner will be entitled to file such an additional reply and document in support thereof, and the petitioner will be entitled to raise all grounds, including the question of juri iction, before the assessing authority itself; (iii) It is for second respondent to consider the issue afresh and pass orders thereon in accordance with law; (iii) No costs. Consequently, the connected miscellaneous petitions are closed.
2026 NCC : No Ns 4/6 https://www.mhc.tn.gov.in/judis To 1.The Deputy Commissioner (St) Office of the Deputy Commissioner (St), Theni C.T. District, Theni 2.The Assistant Commissioner (St)-I/ deputy Commercial Tax Officer/commercial Tax Officer, Office of the Assistant Commissioners (St) - I, Theni I Assessment Circle, Sidco Complex, Theni. 3.The Joint Commissioner (State Tax)Intelligence, Office of the Joint Commissioner (St) (Intelligence), Dr.Thangarajan Salai, Kk Nagar, Madurai. 4.The Commercial Tax Officer/State Tax Officer (Intelligence), Inspection Cell -Iii, Madurai, Office of the Joint Commissioner (St) (Intelligence), Dr.Thangarajan Salai, Kk Nagar, Madurai.
The Branch Manager State Bank of India, No.5,1,180,A/17, Ayyampalayam Marudanadhi Road, Madurai Road, Batalagundu, Dindigul-624 202 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P.(MD)No.12104 of 2026 15.06.2026 6/6 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.