Tvl Shree Curtains vs. The Commissioner Of Commercial Taxes

This writ petition is filed challenging the impugned order dated 17.12.2025. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned ex- parte orders came to be passed. 3.Normally, this Court imposes a condition of 25% deposit for 2/5 https://www.mhc.tn.gov.in/judis remitting the matter back. In this case, since 25% of the disputed tax has already been recovered, no additional condition is imposed. 4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner. This writ petition is ordered on the following terms: (i)Since 25% of the disputed tax amount had already been paid, the impugned order dated 17.12.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. (ii)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. (ii)It is also made clear that since the matter is remanded back for fresh disposal, freezing of the petitioner's bank account shall stand raised. (iii)No costs. Consequently, connected miscellaneous petition is closed. 3/5 https://www.mhc.tn.gov.in/judis