M/S. Thulir Nidhi Limitied vs. The Deputy State Tax Officer (St)
Facts
The petitioner, M/s. Thulir Nidhi Limited, filed a writ petition challenging an ex-parte assessment order dated 29.12.2025, passed by the second respondent, the State Tax Officer, for the financial year 2021-2022. The petitioner contended that their services are exempted from GST. The impugned order was passed because the petitioner failed to upload documents in proof of exemption in response to a show cause notice, citing personal and business circumstances for missing the opportunity. The petitioner sought to quash the order and requested a fresh assessment with an opportunity to present their case.
Held
The Court allowed the writ petition and set aside the impugned ex-parte assessment order dated 29.12.2025. The matter was remanded back to the second respondent for reconsideration. The Court reasoned that in cases where an ex-parte order is passed, it is appropriate to grant the petitioner an opportunity to appear before the authority and present documents supporting their claim. The petitioner was directed to appear before the second respondent and produce documents for exemption. The Court emphasized that the petitioner must cooperate for expeditious determination of the assessment proceedings. No additional condition of depositing a percentage of the disputed tax was imposed, considering the petitioner's claim that their services are exempted and outside the GST regime.
Key Issues
1. Whether the ex-parte assessment order passed under Section 73 of the TNGST Act, 2017, is liable to be quashed due to the petitioner's failure to respond to the show cause notice and upload supporting documents, owing to personal and business circumstances? Petitioner's arguments: The petitioner argued that the ex-parte order was passed without affording them a sufficient opportunity to present their case, specifically regarding their claim of exemption. They attributed their failure to respond to personal and business exigencies. They sought a fresh opportunity to appear before the authority and submit documents to substantiate their exemption claim. Respondents' arguments: The judgment does not record any specific arguments from the respondents. However, the context implies the respondents upheld the ex-parte assessment due to the petitioner's non-compliance with the show cause notice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.04.2026 CORAM: THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)Nos.9553 & 9554 of 2026 M/s. Thulir Nidhi Limited, Represented by its Director A.Francisca, GSTIN. 33AAGCT5897F1ZZ, No.3/574, SMSSS Campus Bagawathisingh Road, Paramakudi – 623 707. ... Petitioner vs. 1.The Deputy State Tax Officer (ST), Paramakudi Assessment Circle, Paramkudi 623 701. 2.The State Tax Officer (ST), Paramakudi Assessment Circle, Paramkudi – 623 701. ... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the second respondent in Reference No. 1/6 https://www.mhc.tn.gov.in/judis 33AAGCT5897F1ZZ/2021-22 dated 29.12.2025 for the financial year 2021-2022 and to quash the same as illegal, arbitrary, wholly without juri iction, and direct the second respondent to pass order afresh after affording an sufficient opportunity.
For Petitioner : Mr.R.Jagadeeshwaran For Respondents : Mr.R.Suresh Kumar Additional Government Ple
The judgment continues below.
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