M/S. Abi Brothers Ice Plant vs. The Superintendent
Original PDF →Facts
The petitioner challenged an ex-parte assessment order passed under Section 73 of the GST Act. The petitioner claimed their accountant failed to inform them about the order, leading to a missed opportunity to present their case.
Held
The Court granted the petitioner an opportunity to present their submissions and documents, setting aside the ex-parte order. This was conditional upon the petitioner depositing 25% of the disputed tax amount.
Key Issues
Whether the ex-parte assessment order violated principles of natural justice and if the petitioner should be granted an opportunity to be heard.
Sections Cited
Section 73
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Before: and
This writ petition challenges the impugned order dated 15.12.2025 which is an assessment order passed under Section 73 of the GST Act 2017. 2.I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing the revenue. 3.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: Discrepancies found/grounds on which the order is passed Explanation offered by the Assessee on merits Explanation
for not availing the opportunity 2/6 https://www.mhc.tn.gov.in/judis
ITC claimed as per GSTR-3B and GSTR-2A The petitioner has verified the returns and accounts, there is no difference between GSTR-3B vs GSTR-2A but the entire records and returns already available in the common GST portal. Once, the respondent shall verify the returns, there is no difference at all. But even the difference is there, the petitioner is ready to file reply along with supporting documents based upon the circular No.193/05/2023- GST dated 17.07.2023. The impugned order uploaded in the GST Portal. The accountant has not informed and after completion of statutory appeal time, he has stated that the impugned order passed by the respondent under Section 73 of the Act. Hence, there is no option except to file writ petition before the Hon'ble Court. 4.Considering the nature of the discrepancies 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 on the condition of depositing 25% of the disputed tax amount. 3/6 https://www.mhc.tn.gov.in/judis
In view thereof, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order. (ii)Upon such deposit, the impugned order dated 15.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. (iii)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. (iv)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised. (v)No costs. Consequently, connected miscellaneous petition is closed.
NCC :Yes / No 29.04.2026 4/6 https://www.mhc.tn.gov.in/judis To The Superintendent, Nagercoil Range, Office of the Superintendent of CGST & Central Excise, Nagercoil – 629001 Kanniyakumari District. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.
Ns and W.M.P.(MD)No.9989 of 2026 29.04.2026 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.