Tvl. Mallihai Pharma vs. Deputy State Tax Officer 2
Original PDF →Facts
The petitioner challenged an ex-parte assessment order passed under Section 73 of the TNGST Act, 2017, alleging violation of natural justice. A significant portion of the disputed tax had already been realized.
Held
The Court set aside the impugned order and remanded the matter back to the respondent for reconsideration. The petitioner was directed to appear and provide necessary documents, and the respondent was ordered to pass a fresh assessment order.
Key Issues
Whether the ex-parte assessment order was passed in violation of the principles of natural justice. Whether the petitioner should be granted an opportunity for a fresh hearing.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Before: and
This writ petition is filed challenging the impugned order dated 17.11.2025. The impugned order is an assessment order passed under Section 73 of the TNGST Act, 2017, made ex-parte, as the petitioner did not avail the opportunities.
The learned counsel appearing for the petitioner would submit that 34% of the disputed tax amount has been realized.
Considering the nature of discrepancies and the related submissions, I am of the view an opportunity can be granted to the petitioner and no further conditions are imposed.
In view thereof, the writ petition is allowed on the following terms:- 2 https://www.mhc.tn.gov.in/judis i. The impugned order dated 17.11.2025 is set aside and the matter is remanded back to the file of the respondent for reconsideration. ii. The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. iii. It is made clear that the petitioner shall cooperate for the expeditious determination of the assessment proceedings. The authority shall act upon the web copy of this order without waiting for the certified copy of the order. iv. It is also made clear that since the matter is remanded back for fresh disposal, freezing of the petitioner's bank account shall stand raised. v. No costs. Consequently, connected miscellaneous petition is closed. 07.04.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm 3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm To Deputy State Tax Officer 2, Ramanathapuram Assessment Circle, Commercial Tax Office Building, Ramanathapuram District - 623 501. and W.M.P(MD)No.7632 of 2026 07.04.2026 4 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.