Tvl. Amutha Petrol Bunk vs. The Appellate Deputy Commissioner (St)
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Before: and
The writ petition is filed challenging the impugned order dated 23.08.2024, which is an order of assessment passed under Section 73 of the TNGST Act, 2017 and the order dated 13.01.2026, which is an order passed by the Appellate Authority rejecting the appeal on the ground of delay. 2 https://www.mhc.tn.gov.in/judis
Upon hearing the learned counsel for the petitioner and perusing the material records of the case, it is the case of the petitioner that even the turnover relating to exempt goods, namely petroleum products, was included while passing the impugned assessment order.
The appeal was rejected solely on the ground of delay. The assessment order was passed ex parte, since the petitioner could not effectively avail the opportunity in view of the reasons stated in the affidavit.
Per contra, the learned Additional Government Pleader submitted that, even though the goods are exempt, the petitioner had wrongfully claimed Input Tax Credit (ITC), and therefore, the impugned exercise of power is in order. The petitioner allowed the order to attain finality and filed the appeal belatedly.
I have considered the rival submissions made on either side and perused the material records of the case. 3 https://www.mhc.tn.gov.in/judis
Considering the nature of the discrepancies noted, the explanation provided by the assessee, and the reasons given before this Court for not availing the opportunity, I am of the view 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 subject to appropriate conditions. However, since it is contended on behalf of the petitioner that about 75% of the disputed turnover relates only to exempt petroleum products, no additional condition is imposed.
In view of this, the writ petition is allowed on the following terms:- i. The impugned orders dated 23.08.2024 and 13.01.2026 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. 4 https://www.mhc.tn.gov.in/judis 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. 30.04.2026 Neutral Citation: No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm To 1. The Appellate Deputy Commissioner (ST), (GST Appeal), Camp at Thiruvarur, Trichy and Vellore Division, 2nd Main Road, Ponnagar, Trichy.
The Deputy State Tax Officer ll, Mannargudi Assessment CircleCommercial Taxes Buildings, Mannargudi-614001. and W.M.P(MD)No.10238 and 10240 of 2026 30.04.2026 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.