Ganesan Kaleeswari vs. The State Tax Officer
Original PDF →Facts
The petitioner challenged an ex-parte assessment order issued under Section 73 of the GST Act, 2017. The petitioner claimed they could not participate in the proceedings due to health ailments.
Held
The Court granted the petitioner an opportunity to present their case on equitable grounds, subject to depositing 25% of the disputed tax amount. The impugned order was set aside, and the matter was remanded.
Key Issues
Whether an ex-parte assessment order should be quashed when the assessee provides a valid reason for non-participation and is willing to deposit a portion of the disputed tax.
Sections Cited
Section 73, Section 50(3)
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Before: and
This writ petition challenges the impugned order dated 01.12.2025 which is an assessment order 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 The taxpayer has not paid the tax liability even after it is delayed for 1320 days. He is liable to pay the interest under Section 50(3) of TNGST Act, 2017. Hence, the impugned order has been passed by the respondent. Upon perusal of the impugned
order,
the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned order came to be passed ex- parte. It is contended on behalf of the petitioner that he is suffering from various health ailments, which prevented him from filing a reply or attending the personal hearings. 2 https://www.mhc.tn.gov.in/judis
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. 5.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 01.12.2025 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 3 https://www.mhc.tn.gov.in/judis attachment of the bank account made pursuant to the impugned order shall raised. (v)No costs. Consequently, connected miscellaneous petitions are closed. 16.04.2026 NCC:Yes/No Ns To The State Tax Officer, Nagercoil-2 Kanyakumari District. 4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns and W.M.P(MD)Nos.8433 and 8434 of 2026 16.04.2026 5 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.