Ammancheril Spices vs. The State Tax Officer

This writ petition challenges the impugned order dated 02.09.2024, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential order dated 14.11.2024. 2.Upon perusal of the order impugned in the writ petition, it is stated that the petitioner had filed the returns belatedly and paid the tax, a show cause notice has been issued to the taxable person to pay the tax for the for the belated tax as per Section 51 of the Act. 3.The learned Additional Government Pleader would submit that it is only a typographical error which should be ahead as interest for the belated payment of tax. Even otherwise, on a perusal of the entire order, not even the discrepancies and the heads have been properly mentioned. The petitioner also did not avail the opportunity by submitting a reply. 4.In view thereof, since there is non-application of mind, no additional condition is imposed on the petitioner, the writ petition is ordered 2 https://www.mhc.tn.gov.in/judis on the following terms: (i)The impugned orders dated 02.09.2024 and 14.11.2024 shall stand set aside and matter shall stand remanded back to the file of the respondent (ii)Within a period of two weeks from the date of receipt of the web copy of the order, it will be open for the petitioner to file reply and produce such document in support of their submissions. It is for the first respondent to consider the same afresh and pass orders in accordance with law. (iii)No costs. Consequently, connected miscellaneous petition is also closed. 20.04.2026 NCC:Yes/No Ns To The State Tax Officer, Office of the State Tax Officer(ST)

Bodinayakanur Assessment Circle, Near Kaligambal Kalyana Mandapam, Bazaar Road, Bodinayakanur-625 513. D.BHARATHA CHAKRAVARTHY, J. 3 https://www.mhc.tn.gov.in/judis Ns and W.M.P(MD)No.8690 of 2026 20.04.2026 4 https://www.mhc.tn.gov.in/judis