Tvl. Sri Venkatachalapathy Traders vs. The State Tax Officer/Commercial Tax Officer
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Before: and
This writ petition challenges the impugned order dated 24.12.2025 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 Government Standing Counsel appearing for the respondents. 2 https://www.mhc.tn.gov.in/judis
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. 4.Even though this Court imposes 25% of the disputed tax amount as a condition to grant an opportunity, since in this case, the petitioner is said to have dealing with the exempted goods, no additional condition is imposed. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)Since the petitioner is dealing with the exempted goods, the impugned order dated 24.12.2025 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 3 https://www.mhc.tn.gov.in/judis of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law. (ii)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised. (iv)No costs. Consequently, connected miscellaneous petition is closed.
2026 NCC:Yes/No To The State Tax Officer/commercial Tax Officer, Theni -I Assessment Circle, Commercial Tax Department, Madurai Road, Theni 625 603 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P(MD)No.12021 of 2026 https://www.mhc.tn.gov.in/judis
2026 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.