Shri Ram Engineering And Electricals vs. The State Tax Officer
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Cause title — parties, addresses and appearances
ORDER This writ petition challenges the impugned order dated 26.12.2025 as well as the consequential summary order dated 28.12.2025 which are assessment orders passed under Section 73 of the TNGST Act, 2017. 2. I have heard the learned counsel for the petitioner and the learned Government Standing Counsel for the respondents.
By the impugned order, the assessment was made ex-parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which, the assessment was issued, the dealer’s explanation 2/6 https://www.mhc.tn.gov.in/judis 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 Reconciliation of tax liability declared in E- way bill with GSTR-1 Subject during the year 2020-21, on 31.03.2021, I raised invoices and also paid tax through my returns, but unable to move the goods on that day and so only on April-2021 ie., subject assessment year 2021-22, I raised e-way bills and moved the goods and hence, there is a difference between E- way bills and GSTR-1 for the assessment year 2021-22. The show cause notice
and impugned assessment order uploaded in the GST Portal
due
to without knowledge of the petitioner. The accountant never informed in the above. Excess claim of ITC (GSTR-3B
Vs GSTR-2A) The petitioner has claimed only the eligible Input Tax Credit (ITC) on the inward supply effected from the registered dealers and also duly reported outward supply through his returns and also paid the corresponding tax due to the department then and there through returns. Thus, what have reported through GSTR-1 statement and paid through GSTR-3B return is correct. However, there is no difference between GSTR-3B and GSTR-2A. The show cause notice
and impugned assessment order uploaded in the GST Portal
due
to without knowledge of the petitioner. The accountant never informed in the above.
Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not 3/6 https://www.mhc.tn.gov.in/judis 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 respondents 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.
Normally, this Court extends one more opportunity on payment of 25% by the petitioner, but since in this case, it is pleaded that even a communication relating to affording of personal opportunity is not even uploaded in the portal, no additional condition is imposed. In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 26.12.2025 as well as the consequential summary order dated 28.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondents; (ii) Within a period of four weeks from the date of receipt of a web copy of this order, the assessee shall appear before the respondents without fail and submit their reply and documents in 4/6 https://www.mhc.tn.gov.in/judis support of their claim, and it is for the respondents to consider the matter afresh and pass orders in accordance with law; (iii) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (iv) No costs. Consequently the connected miscellaneous petition is closed.
2026 sji NCC: Yes/No To 1.The State Tax Officer, Tuticorin-I Assessment Circle, Commercial Taxes Buildings, Tuticorin. 2.The Commercial Tax Officer, Tuticorin-I Assessment Circle, Commercial Taxes Buildings, Tuticorin. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji
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.