Tvl. Meena Traders vs. The Deputy State Tax Officer - 2

ORDER The writ petition is filed challenging the impugned order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, dated 13.12.2025 and the orders dated 19.02.2026 and 27.05.2026, whereby the rectification applications filed by the petitioner were rejected. 2.The crux of the submissions made by the learned counsel for the petitioner is that, originally, the petitioner could not avail the opportunity, when the show cause notice was issued. However, the petitioner filed rectification applications, duly bringing to the notice of the authority that the entire goods dealt with by him are only jaggery, which is exempt. However, the rectification applications were rejected. 3.Per contra, the learned Government Standing Counsel would submit that when the show cause notice is issued, it is for the assessee to have appeared before the authority and filed such supporting documents in support 2/5 https://www.mhc.tn.gov.in/judis of his claim of exemption. The rectification exercise is only meant to correct errors apparent on the face of the record. 4.I have considered the rival submissions made on either side and perused the material records of the case. 5.Considering the plea made by the learned counsel for the petitioner that the petitioner is dealing with exempt goods and that the petitioner diligently pursued the rectification application, I am of the view that the petitioner is entitled to an opportunity. Normally, such opportunities are extended on equitable grounds by imposing additional conditions. Since, in this case, it is stated that the petitioner is dealing with jaggery. which is exempt goods, no additional condition is imposed. 6.In view thereof, this writ petition is allowed on the following terms: i. The impugned orders dated 12.12.2025, 19.02.2026 and 27.05.2026 are set aside and the matter is remanded back to the file of the respondent; 3/5 https://www.mhc.tn.gov.in/judis ii. Within two weeks from the date of receipt of a web copy of this order, the petitioner shall file such reply and documents in support of its claim before the respondent and it is for the respondent to consider the same in accordance with law and pass order. 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 is closed.