M/S. Kvs Printers vs. The Deputy State Tax Officer - 2

Upon hearing the learned counsel appearing for the petitioner and perusing the material records of the case, it can be seen that the impugned order has been passed on the allegation that there was an excess claim of ITC availed with reference to GSTR-2A and also a claim of ineligible ITC under Section 17(5) of the Act. 2 https://www.mhc.tn.gov.in/judis

The learned counsel appearing for the petitioner would submit that though a reply was filed, the petitioner could not avail the opportunity of personal hearing and produce the documents in support of their claim. Thus, he would submit that an opportunity may be granted to them.

Per contra, the learned Additional Government Pleader appearing on behalf of the respondent would submit that the petitioner is still within the period of limitation to file an appeal and that an appellate remedy is available. In any event, it is for the assessee to produce documents from the supplier or such other supporting documents with reference to the excess claim of Input Tax Credit. Further, in respect of certain exempt goods, ITC has been claimed, which has rightly been reversed by the Assessing Officer.

I have considered the rival submissions made on either side and perused the material records of the case. 3 https://www.mhc.tn.gov.in/judis

It can be seen that after considering the reply, the finding has been rendered against the assessee only for want of supporting documents.

The learned counsel for the petitioner now submits that they will file an additional reply along with documents in support of their claim.

In view thereof, I am of the opinion that one more opportunity can be granted to the petitioner, however, subject to the condition that 25% of the disputed tax demand shall be deposited. Accordingly, the writ petition is ordered on the following terms:- i. The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. ii. Upon such payment, the impugned order dated 30.12.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. 4 https://www.mhc.tn.gov.in/judis iii. 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. iv. It is also made clear that since the matter is remanded back for fresh disposal upon payment of the 25% of the tax liability, freezing of the petitioner's bank account shall stand raised. No costs. Consequently, connected miscellaneous petitions are closed. 27.04.2026 Neutral Citation: No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY