M/S. Gopi Krishna Seeds vs. Proper Officer / The Deputy Commercial Tax Officer
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Before: and
The writ petition is filed challenging the impugned order dated 30.12.2025. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. Heard Mr.S.Karunakar, learned counsel appearing for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader, who takes notice on behalf of the respondent.
The learned counsel appearing for the petitioner would submit that including the discrepancies dealt with in the present order, an earlier order had been passed disallowing the entire exemption claimed. The petitioner has already filed an appeal before the Appellate Authority, which is still pending. The present order has been passed without taking note of the same.
Per contra, learned Additional Government Pleader appearing on behalf of the respondent would submit that, in any event, it is for the petitioner to produce the documents, including the earlier assessment order, and the authorities could have examined the same. 2 https://www.mhc.tn.gov.in/judis
I have considered the rival submissions made on either side and perused the material records of the case.
Considering the fact that the petitioner is claiming that the impugned exercise itself is not warranted in view of the earlier order and the reasoning mentioned by the authority in the impugned order is that the petitioner did not file any supporting documents, therefore, I am of the view that an opportunity can be granted to the petitioner.
In view thereof, the writ petition is allowed on the following term:- i. The impugned order dated 30.12.2025 shall stand set aside and the matter is remanded back to the file of the respondent. ii. The petitioner shall appear before the respondent and file any additional reply and produce any additional documents, and may raise the contention that the discrepancies proposed in the present 3 https://www.mhc.tn.gov.in/judis Show Cause Notice already form part of the subject matter of the earlier proceedings and it is for the respondent to consider all aspects afresh and pass orders accordingly. iii. No costs. Consequently, connected miscellaneous petition is closed. 17.04.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To Proper Officer / the Deputy Commercial Tax Officer, Theni II (Andipatti), Commercial Tax Building, Theni. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm and W.M.P.(MD).No.8544 of 2026 17.04.2026 6 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.