Tvl.Prashanthi International vs. The Commissioner Of Commercial Taxes

This writ petition challenges the impugned order dated 11.11.2025 which is an assessment order passed 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.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: 2 https://www.mhc.tn.gov.in/judis Discrepancies found/grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity -Reversal of ITC on Blocked credit and reversal by apportionment from alleged common credit. No claim of blocked ITC – Taxable and exempted commodity

dealt separately and no common credit and hence reversal by apportionment is unjustified -Ex-parte order -Notices and impugned order tendered only through portal – left unnoticed 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. 5.Normally such opportunities granted on deposit of 25%. In this case, it is submitted by the learned counsel for the petitioner that some amount has already been recovered. 3 https://www.mhc.tn.gov.in/judis