Sree Sundaram vs. The Assistant Commissioner (St)

This writ petition is filed challenging the impugned order dated 25.12.2025, 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 submissions made by the learned counsel for the petitioner is that while different discrepancies were mentioned in the show cause notice with reference to the issue under section 17(5) of the Act, when the show cause notice points out that the input tax credit is not available with reference to the list of commodities and services mentioned therein such as insurance and pension services, precious metals, sanitary goods etc, and when the petitioner has made their detailed explanation in the reply along with supporting documents, the impugned order for reasons as if the supplier had filed GSTR but not filed GSTR-3B. Therefore, the learned counsel would submit the impugned order smacks nonapplication of mind. 3.Per Contra, the Government Standing Counsel would submit that when the petitioner has filed reply and the same has been considered and orders has been passed. The petitioner has a remedy of appeal to be filed under the Act. 2/5 https://www.mhc.tn.gov.in/judis Having left the order to become final, merely by challenging one of the findings, the writ petition cannot be maintained. 4.I have considered the rival submissions made on either side and perused the material records of the case. 5.It can be seen that in this case, the petitioner has filed his reply and documents. However, with reference to the discrepancy pointed above relating to 17(5) of the Act, being the claim of ineligible ITC when the petitioners reply list out different reasons along with supporting documents, the same does not seem to have been considered in the impugned order. Further, the reasons mentioned are not totally relatable to the reply filed by the petitioner. 6.In view thereof, the order smacks non application of mind and there is non consideration of the reply and the documents filed by the petitioner. In view thereof, the matter requires to be remitted back to the file of the respondent. The writ petition is ordered on the following terms: (i)The impugned order dated 25.12.2025 shall stand set aside and the matter is remanded back to the file of the respondent within three weeks from the date of receipt of the web copy of the order. (ii)It will also be open for the petitioner to file such additional replay 3/5 https://www.mhc.tn.gov.in/judis along with documents and it is for the respondent to consider the matter afresh and pass orders. (iii)No costs. Consequently, connected miscellaneous petitions are closed.