M/S.Dhinakaran Electricals vs. The Deputy State Tax Officer - Ii
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Before: and
The writ petition is filed challenging the impugned order dated 17.12.2025, which is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. The crux of submissions made by the learned counsel for the petitioner is that, eventhough the petitioner had filed a reply stating that he is dealing with only in coconut and groundnut, the same was rejected only on the ground that the assessee failed to file any proof in support of their contention. The learned counsel would submit that the assessee is having the relevant proof and he can produce the same before the assessing authority.
Per contra, the learned Government Standing Counsel appearing on behalf of the respondent submits that the onus is on the assessee to file such 2/5 https://www.mhc.tn.gov.in/judis documents in proof of their claim.
I have considered the rival submissions made on either side and perused the material records of the case.
From the reasonings given in the impugned order on the proper officer's conclusion, it can be seen that the plea of the petitioner was rejected only on the ground that the taxpayer has not filed any proof in support of their contention. In view of the submissions made by the learned counsel for the petitioner that they are in possession of such proof and that, if given an opportunity, they will produce the same before the authority, I am of the view that an opportunity can be granted to the petitioner. Normally, the same is granted on equitable grounds with an additional condition. Since it is stated that, in this case, already 49% of the disputed tax amount has already been recovered, no additional condition is imposed.
In view thereof, this Writ Petition is allowed on the following terms: (i) The impugned order dated 17.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent; 3/5 https://www.mhc.tn.gov.in/judis (ii) Within four weeks from the date of receipt of a web copy of the order, 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, without waiting for a certified copy of the 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.
2026 NCC : Yes/No sji TO The Deputy State Tax Officer-II, Madurai Rural (West) Assessment Circle, Madurai. 4/5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17101 of 2026 Date : 22/06/2026 5/5 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.