Tvl. P. Ganesan vs. The Deputy Commercial Tax Officer

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: 2 https://www.mhc.tn.gov.in/judis Discrepancies found/Grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity i) TDS mismatch on verification of form GSTR 7 to that of GSTR 3B return As far as the allegation of difference between the TDS tax reported in Form GSTR 07 to that of GSTR 3B return, the petitioner submits that whatever work he had executed was properly reported and tax paid. Normally, the work executed to government departments would be reported in those years, but the government departments in most of the case only on release of their fund report the transactions in their form GSTR 07 and pay the TDS tax @ 2%. That is the reason for the alleged variation. The Part time accountant failed to notice the fact of issuing of the proceedings. The respondent had only chosen to upload all the communication, summons, notices, and orders only on the web portal. Because of the above reasons, the petitioner was not able to access the Web portal which resulted in the issuance of Ex Partee impugned order. ii) Penalty under Section 74 and interest

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 3 https://www.mhc.tn.gov.in/judis 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.

In view of this, the writ petition is allowed on the following terms:- i. Within four weeks of receiving the web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for the certified copy of the order. ii. The assessee shall appear before the respondent within four weeks of receiving the web copy of the order 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. 4 https://www.mhc.tn.gov.in/judis iii. Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised. iv. No costs. Consequently the connected miscellaneous petition shall stand closed. 15.04.2026 (3/3) Index: Yes Speaking Order: Yes Neutral Citation: No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY