Tvl.Snf Sea Foods vs. Deputy State Tax Officer
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Before: and
This writ petition challenges the impugned order dated 13.12.2025 which is an assessment order passed for the assessment year 2021-2022 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 respondent. 3.By the impugned order, the assessment was made ex- 2 https://www.mhc.tn.gov.in/judis parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer's explanation on merits, and the reasons for not participating in the assessment proceedings are summarised briefly and presented in a table below: Discrepancies found/grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Non-submission
of supporting documents for the claim of exemption The petitioner is dealers in Live fish (Seafoods). The Live Fish is exempts from tax as per SL No.19 HSN Code 0301 of the Notification No.2/2017- Central Tax(Rate) dated 28.06.2017
and accordingly the petitioner filed his monthly returns claiming exemption on the same through GSTN common portal. Once, the supporting records if filed, the above issue shall be settled in accordance with law. Hence, one more opportunity for filing reply along with connected records. The show cause notice and impugned order uploaded in the GST portal due to without knowledge of the petitioner. The accountant never informed in the above said circumstances. 3 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. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of 4 https://www.mhc.tn.gov.in/judis receipt of web copy of the order, the petitioner shall reply along with supporting documents for claim of exemption, without waiting for a certified copy of the order. (ii)The impugned order dated 13.12.2025 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, and it is for the respondent to consider the matter afresh and pass orders in accordance with law. (iv)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised. (v)No costs. Consequently, connected miscellaneous 5 https://www.mhc.tn.gov.in/judis petition is closed. 15.06.2026 Ns To Deputy State Tax Officer , Ramanathapuram Assessment Circle, Commercial Tax Office Buildings, Ramanathapuram District 623 501 6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P(MD)No.12112 of 2026 15.06.2026 7 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.