Tvl.S.S Agencies vs. State Tax Officer

By the impugned orders, 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 Non-submission of supporting documents for the claim of exemption The petitioner is dealing with exemptedoutward supply of Coconut and Coconut Husk only bearing HSN Code: 5305, which is fully exempted from GST as per entry 132. of Notification

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. Though normally 25% is ordered to be deposited, in this case, since the petitioner is well within the time of limitation to file an appeal and 3 https://www.mhc.tn.gov.in/judis further goods are entirely exempted from tax, this Court is not imposing the said condition while remanding the matter back to the respondent authority in view of special and peculiar circumstances.

In view of this, the writ petition is allowed on the following terms:- i. The impugned order dated 13.12.2025 shall stand set aside and the matter shall stand remanded back to the file of the respondent. 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. 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 petitions shall stand closed. 03.06.2026 (1/2) NCC:Yes/No rgm 4 https://www.mhc.tn.gov.in/judis To State Tax officer, Palani-I Circle, Commercial Tax Office Buildings, Palani, Dindigul District. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY