M/S. Gsk Tiles Works vs. The Assistant Commissioner (St)
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Before: and
The writ petition has been filed challenging the impugned order dated 30.06.2025 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. Upon hearing the learned counsel for the petitioner and perusing the impugned order, it is seen that the show cause notice issued to the petitioner was not effectively responded to and, consequently, the impugned order has been passed ex parte. It is, however, brought to the notice of this Court that, in respect of the very same discrepancy, a subsequent order dated 23.03.2026 has also been passed.
The learned Standing Counsel appearing for the respondent would submit that when opportunity was duly granted, it was for the petitioner to have availed the same. With regard to the alleged duplication, it is submitted that it was open to the assessee to have brought the same to the notice of the assessing authority at the appropriate stage. ____________ https://www.mhc.tn.gov.in/judis
Considering the specific contention raised by the petitioner regarding duplication of proceedings and the passing of another order in respect of the very same issue, this Court is of the view that the petitioner deserves one more opportunity to put forth his objections.
In view of the above, the Writ Petition is allowed on the following terms:- (i) The impugned order dated 30.06.2025 is set aside and the matter is remitted to the file of the respondent for fresh consideration. (ii) The petitioner shall be entitled to file a reply along with supporting documents within a period of three (3) weeks from the date of receipt of the web copy of this order. The petitioner is also at liberty to raise all contentions, including the plea of duplication of assessment. (iii) Upon receipt of the same, the respondent shall consider the objections raised and pass fresh orders in accordance with law, after affording due opportunity to the petitioner. ____________ https://www.mhc.tn.gov.in/judis There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 08.06.2026 NCC : Yes / No smn2 To:- The Assistant Commissioner (ST), Madurai Rural (East) Circle, Commercial Tax Building, Madurai. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
smn2
2026 ____________ 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.