Tvl Dhanam Build Mart vs. The Deputy State Tax Officer

The writ petition is filed challenging the impugned order dated 01.12.2025 the same is an order of assessment passed under section 73 of the Tamil Nadu goods and services Tax Act 2017. 2.The crux of the submissions made by the learned counsel for the petitioner is that upon receipt of the showcase notice even though the petitioner had submitted a reply, the petitioner did not effectively use the opportunity of personal hearing and filed the supporting documents in respect of its claim, the impugned order confirmed the proposals only on the ground that the petitioner did not file supporting documents. The 2 https://www.mhc.tn.gov.in/judis petitioner is in possession of the supporting documents and if an opportunity is given, the same will be produced before the authority. 3.The learned Government Standing Counsel would submit that the onus is on the assessee to provide supporting documents in support of its claim. 4.I have considered the rival submissions made on either side and perused the material records of the case. 5.Considering the nature of discrepancies and the reasons mentioned in the impugned that the petitioner even though filed a reply did not file any supporting document in support in favor of their claim, I am of the view that an opportunity can be extended to the petitioner however on condition on condition, this Court has been extending such opportunity on equitable 3 https://www.mhc.tn.gov.in/judis considerations upon the petitioner paying 25% of the disputed tax amount. 6.In view thereof, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order. (ii)Upon such deposit, the impugned order dated 01.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. (iii)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. 4 https://www.mhc.tn.gov.in/judis (iv)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised. (v)No costs. Consequently, connected miscellaneous petitions are closed. 19.06.2026 NCC:Yes/No To The Deputy State Tax Officer, Nagercoil - 2 Assessment Circle, Office of the State Tax Officer, Commercial Taxes Building, No.131, Mead Street, Nagercoil - 629 001. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)Nos.12631 and 12633 of 2026 19.06.2026 6 https://www.mhc.tn.gov.in/judis