M/S. Leo Fine Art vs. The Deputy State Tax Officer I
Original PDF →Facts
The petitioner challenged an assessment order under Section 73 of the TN GST Act for excess claim of Input Tax Credit (ITC). The petitioner did not participate in the assessment proceedings due to certain reasons mentioned in their affidavit.
Held
The Court found merit in the petitioner's reasons for non-participation and decided to grant an opportunity to present their case. The impugned order was set aside, and the matter was remanded for fresh consideration.
Key Issues
Whether the petitioner should be granted an opportunity to present their case after failing to participate in the assessment proceedings. The validity of service of notice through portal upload was also implicitly considered.
Sections Cited
Section 73
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Before: and
This writ petition is filed challenging the impugned order dated 11.09.2025. 2.It can be seen that the impugned order is an assessment made under Section 73 of the TN GST Act, complaining excess claim of ITC in GSTR-3B with reference to GSTR-9 and on other grounds. 3.The learned counsel for the petitioner had pleaded the grounds in respect of the three items mentioned in the impugned order of assessment in para 9 of the affidavit filed in support thereof, the circumstances under which the petitioner did not participate in the enquiry during the assessment proceedings is also mentioned. 4.The learned Additional Government Pleader would submit that the uploading of the show cause notice as well as the order in the portal amounts to service as per the Act and the rules framed thereunder and without participating in the assessment proceedings belatedly, the petitioner cannot approach this Court by way of the present writ petition. 2 https://www.mhc.tn.gov.in/judis
I have considered the rival submissions made on either side and considering the reasons mentioned in paragraph nine of the affidavit and considering the reasons that are mentioned for non-participation in the assessment proceedings, I am of the view that an opportunity can be granted to the petitioner, however, on condition. 6.In view thereof, this writ petition is allowed on the following terms: (i)The petitioner shall pay 25% of the disputed tax within a period of four weeks from the date of receipt of web order copy. (ii)Upon such deposit, the impugned order dated 11.09.2025 shall stand set aside and the matter stands remanded back to the file of the respondent. (iii)The petitioner shall appear before the respondent while such reply and also the document in support of his contentions and it is for the respondent to consider the same and pass orders afresh in accordance with law. No costs. Consequently, connected miscellaneous petition is closed. 10.03.2026 NCC:Yes/No Ns 3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. Ns To The Deputy State Tax Officer-1, Sivakasi 1 Assessment Circle, Commercial Tax Building, Sivakasi.
and W.M.P(MD)No.5395 of 2026 10.03.2026 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.