Tvl Sugam Pharmacy vs. The State Tax Officer

The Appellate Deputy Commissioner (State Taxes) (GST Appeal), Erode, is suo motu impleaded as R2, as he is a necessary party to the writ proceedings.

Since the petitioner did not avail the opportunity, an assessment order under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, was passed ex parte on 18.09.2025. It is also seen that, after the rejection of the rectification petition, the petitioner filed an appeal, and the Appellate Authority also rejected the same by order dated 20.02.2026. 5. The learned counsel for the petitioner would submit that the petitioner could not avail the opportunity for the reasons stated in the affidavit and that, if an opportunity is granted, the petitioner would file a reply and also produce documents in support of their claim.

The learned Additional Government Pleader would submit that the petitioner neither appeared before the Assessing Authority nor filed 3 https://www.mhc.tn.gov.in/judis the appeal within the prescribed time and, therefore, the orders have attained finality. The said orders have not even been challenged, and only the rectification order alone is under challenge before this Court.

At this juncture, an oral application was made by the learned counsel for the petitioner seeking permission to impugn all the three orders. Considering the nature of the prayer, I am inclined to accept the same. Taking into consideration the explanation offered with reference to the alleged discrepancies and the submission that the petitioner would appear before the Authority without fail and submit the reply along with supporting documents in support of their claim, I am of the view that one more opportunity can be granted to the petitioner, however, subject to the condition that 25% of the disputed tax amount shall be deposited.

In view thereof, this writ petition is ordered on the following terms:- i. Within four weeks from the date of receipt of a web copy of this order, the petitioner shall deposit 25% of the disputed tax as assessed by the order dated 18.09.2025. 4 https://www.mhc.tn.gov.in/judis ii. Upon such deposit, the assessment order passed under Section 73 of the TNGST Act, 2017 dated 18.09.2025, the order passed under Section 161 of the TNGST Act, 2017 dated 05.02.2026, and the order passed by the Appellate Authority dated 20.02.2026 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. iii. It shall be open to the petitioner to appear before the respondent and file such reply and documents in support of their claim, without fail, and avail the opportunities provided. iv. Upon filing of the reply and the supporting documents, it is for the 1st respondent to consider the same in the manner known to law and pass fresh orders in accordance with law. v. No costs. Consequently, connected miscellaneous petition is closed. 27.04.2026 (2/2) Neutral Citation: No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY

The Appellate Deputy Commissioner (State Taxes) (GST Appeal), Erode. (R2 is suo motu impleaded by this Court vide order dated 27.04.2026 in W.P(MD).No.12405 of 2026 by DBCJ)