Venkateswararaja vs. The Deputy Commissioner (St)

Upon hearing the learned counsel for the petitioner and on perusal of the material records, it is seen that an order of assessment under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 was passed on 29.08.2024. It is further seen that, on noticing discrepancies in the reconciliation of GSTR-1 with GSTR-3B, resulting in a difference in turnover, a show cause notice was issued. Since the petitioner did not avail the opportunity to file a reply or produce supporting documents, an ex parte order of assessment came to be passed. Thereafter, the petitioner filed an appeal belatedly, beyond the condonable period, and the same came to be rejected. ____________ https://www.mhc.tn.gov.in/judis

The learned counsel for the petitioner, by referring to the reasons stated in the affidavit, including serious health issues, submitted that, if an opportunity is now granted, the petitioner would effectively appear before the second respondent and put forth his case on merits.

Per contra, the learned Additional Government Pleader submitted that it was for the assessee to avail the opportunity at the stage of the show cause notice and that even the appeal was not filed within the prescribed time, but beyond the condonable limit.

I have considered the rival submissions and perused the material records of the case.

Since the assessment order was passed ex parte, and considering the reasons assigned for non-participation as well as the explanation offered on the merits of the discrepancies, I am of the view that the petitioner should be afforded an opportunity, subject to conditions. ____________ https://www.mhc.tn.gov.in/judis

Normally, this Court grants such relief on equitable terms by directing the deposit of 25% of the disputed tax. In the present case, the petitioner has already deposited 10% while filing the appeal. Therefore, the petitioner is directed to deposit the balance 15%.

Accordingly, the writ petition is disposed of on the following terms: (i) The petitioner shall deposit 15% of the disputed tax amount within a period of four weeks from the date of receipt of a web copy of this order. (ii) Upon such deposit, the impugned order dated 30.04.2025, as well as the assessment order dated 29.08.2024, shall stand set aside and the matter shall stand remitted to the file of the second respondent. (iii) The petitioner shall appear before the second respondent, file a reply, and produce all relevant documents in support of his claim. (iv) Thereafter, the second respondent shall consider the matter afresh and pass orders in accordance with law. No costs. Consequently, the connected Miscellaneous Petition is closed. 30.04.2026 NCC : No ____________ https://www.mhc.tn.gov.in/judis To:- 1.The Deputy Commissioner (ST) (GST Appeal), Madurai and Tirunelveli, 1st Floor, Commercial Tax Building, South High Ground Road, Palayamkottai, Tirunelveli- 62700. 2.The Deputy State Tax Officer, Palani- I Assessment Circle, Dindigul. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY

2026 ____________ https://www.mhc.tn.gov.in/judis