Tvl A.K.S Dairy vs. The Commissioner Of Commercial Taxes
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Before: and
This writ petition challenges the impugned order dated 18.11.2025 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 respondents. 3.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.In view thereof, this Court has been granting an opportunity to the petitioner to once again appear before the authority and place on record the documents in support of their claim. Normally 25% is ordered 2 https://www.mhc.tn.gov.in/judis to be deposited. In this case, since considering the contention that is raised the same is recovered even before the issuance of notice, no additional condition is imposed. 5.In view thereof, the Writ Petition is allowed on the following terms: (i)The impugned order dated 18.11.2025 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 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 petition is closed. 3 https://www.mhc.tn.gov.in/judis
2026 NCC:Yes/No D.BHARATHA CHAKRAVARTHY, J. Ns To 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005 2.The Deputy Commercial Tax Officer/ State Tax Officer (Fac), Palani -Ii Assessment Circle, Commercial Taxes Office, Periyavudaiyar Kovil Pirivu, Kothaimangalam, Palani 624 618 and W.M.P(MD)No.11547 of 2026 10.06.2026 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY,J This matter is listed under the caption ‘For being mentioned”.
When the matter is taken up, the learned counsel for the petitioner would submit that the facts are all mentioned with reference to the impugned order dated 18.11.2025 is annexed at page no.31 of the typed set of papers. As per the same, the reference number of the impugned order is ‘ZD3311253090118’ whereas, in the prayer portion of the order dated 10.06.2026, the reference number has been wrongly mentioned as ‘ZD3311253101519’. In view of the said fact, the bundle is handed over in the open Court to the learned counsel for the petitioner so as to enable him to correct the reference number and also to appropriately change the original impugned order.
In view of the above, the reference number of the impugned order dated 18.11.2025 shall stand corrected as ‘ZD3311253090118’ in the prayer portion of the order dated 10.06.2026. 4. The registry is directed to carry out the aforesaid corrections and issue fresh order copy to the parties. 02-09-2026 NHS 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. NHS 02-09-2026 https://www.mhc.tn.gov.in/judis
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