Tvl. V-Star Electricals vs. Deputy State Tax Officer (St)

This writ petition challenges the impugned order dated 01.11.2025 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 respondent. 3.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 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 2 https://www.mhc.tn.gov.in/judis ITV to be reversed on non- business Transactions & Exempt supplies The petitioner has not claimed any ITC on inward supply which is used for exempted outward supply of goods. If it is so, the entire assessment passed by the respondent on the pure guess that I have used the ITC commonly both for taxable and exempted goods and thereby apportioning the same towards taxable and exempted goods is highly unjustified and unlawful. Further, I have inadvertently omitted to fill ITC break-up details in Table 61 of GSTR-9, but not claimed any excess ITC as alleged by the respondent and the petitioner ITC claim is supported

with valid documents as required. The show cause notice and impugned order uploaded only GST portal due to without knowledge of the petitioner. The accountant never informed in the above. 4.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. 3 https://www.mhc.tn.gov.in/judis