Tvl. Sivasakthi Amman vs. The Deputy State Tax Officer - 1
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Before: and
This writ petition challenges the impugned order dated 23.12.2025 which is an assessment order 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 respondent.
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: 2/6 https://www.mhc.tn.gov.in/judis Discrepancies found/Grounds on which the assessment is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Non-submission of supporting documents for the claim of exemption The petitioner is dealing with exempted outward supply of pepper only which is fully exempted from GST as per Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and accordingly, I have filed monthly
returns
and claiming exemption on the same
through
GSTN Common
Portal.
The petitioner is ready to file reply along with connected records on the claim of exemption. The impugned order uploaded in the GST Portal due to without knowledge of the petitioner. The accountant
has not informed
about
the impugned order.
Considering the nature of the claim of exemption 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. 3/6 https://www.mhc.tn.gov.in/judis
Normally, this Court imposes a condition to deposit 25% of the disputed tax amount, but however, in this case, since it is pleaded that the petitioner is dealing with pepper and an exempted item, such a condition is not imposed. In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 23.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; (ii) Within four weeks from the date of receipt of a web copy of the order, 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, without waiting for a certified copy of the order; (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; 4/6 https://www.mhc.tn.gov.in/judis (iv) No costs. Consequently the connected miscellaneous petition is closed.
2026 sji NCC: Yes/No To The Deputy State Tax Officer-1 Munichalai Road Circle, Madurai-625 020. 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.