Tvl A Ramasamy vs. The Deputy State Tax Officer-2
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Before: and
This writ petition is filed challenging the impugned order dated 27.06.2025. 2. Heard Mr.Raja Karthikeyan, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondent.
Upon hearing the learned counsel on either side and perusing the impugned order, it can be seen that when there was mismatch between GSTR 3B and GSTR 7, the petitioner did not avail the opportunity, when the show cause notice was uploaded and the final order was passed. Accordingly, the impugned order came to be passed ex-parte. 2 https://www.mhc.tn.gov.in/judis
I have considered the arguments made on either side and perused the material records of the case.
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. Since 20% of the disputed tax towards CGST and 42% towards SGST have been recovered, I am of the view that one more opportunity can be granted to the petitioner.
In view thereof, the writ petition is allowed on the following terms:- i. The impugned order dated 27.06.2025 is set aside and the matter is remanded back to the file of the respondent for reconsideration. 3 https://www.mhc.tn.gov.in/judis ii. 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. 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 petitions shall stand closed. 07.04.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The Deputy State Tax Officer-2, The Deputy Commercial Tax Officer, Shencottai Assessment Circle, Shencottai. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P(MD)Nos.7552 and 7554 of 2026 07.04.2026 6 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.