Daas Super Market vs. The Assistant Commissioner (State Tax)
Original PDF →Facts
The petitioner challenged an ex-parte order passed by the respondent under Section 73 of the GST Act. The petitioner claimed they lacked computer knowledge to access the GST portal and participate in the proceedings.
Held
The Court granted the petitioner one more opportunity to present their case. The impugned order was set aside, and the matter was remitted back to the respondent for fresh consideration.
Key Issues
Whether the ex-parte order passed due to the petitioner's lack of computer knowledge violated principles of natural justice. Whether a fresh opportunity should be granted.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Before: and
This writ petition is filed challenging the impugned order dated 29.12.2025. 2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the ex-parte impugned orders came to be passed. 3.It is contended on behalf of the petitioner that the petitioner did not have the computer knowledge to browse the GST portal and hence, the petitioner cannot be expected to periodically verify the portal and participate in the proceedings. 2/4 https://www.mhc.tn.gov.in/judis
This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms: (i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. (ii)Upon such payment, the impugned order dated 29.12.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. (iii)The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. (ii)It is also made clear that since the matter is remanded back for fresh disposal upon payment of the 25% of the tax liability, freezing of the petitioner's bank account shall stand raised. No costs. Consequently, connected miscellaneous petitionss are closed.
NCC :Yes / No 29.04.2026 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.
Ns To The Assistant Commissioner (State Tax), Sivaganga Assessment Circle, Commercial Taxes Building, Marudhupandiar Nagar, Sivaganga – 630 561. and W.M.P.(MD)Nos.9944 & 9945 of 2026 29.04.2026 4/4 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.