Tvl.Sri Traders vs. The Commissioner Of Commercial Taxes

By the impugned order, the assessment was made ex-parte because the petitioner did not utilise the opportunities provided. The discrepancies and grounds on which the assessment order was issued, the dealer’s explanation on merits, and the reasons for not participating in the assessment proceedings are summarised briefly and presented in a table below: 2/6 https://www.mhc.tn.gov.in/judis Discrepancies found/Grounds on which the assessment is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Alleged difference between GSTR-3B and GSTR-2A. Alleged Non-payment of tax under RCM on freight. Alleged difference in generation of E- way bill No such difference or short payment Ex parte order Notices

Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents before the second respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee on the condition of depositing 25% of the disputed tax amount.

In view thereof, this Writ Petition is allowed on the following terms: 3/6 https://www.mhc.tn.gov.in/judis (i) Within four weeks from the date of receipt of a web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the second respondent, without waiting for a certified copy of the order; (ii) Upon such deposit, the impugned order dated 29.08.2024 shall stand set aside, and the matter shall stand remanded back to the file of the second respondent; (iii) The assessee shall appear before the second respondent without fail and submit their reply and documents in support of their claim, and it is for the second respondent to consider the matter afresh and pass orders in accordance with law; (iv) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (v) No costs. Consequently the connected miscellaneous petition is closed.

2026 NCC : Yes/No sji 4/6 https://www.mhc.tn.gov.in/judis TO 1.The Commissioner of Commercial Taxes, O/o. the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai 600 005. 2.The Deputy Commercial Tax Officer I/ The Deputy State Tax Officer 1, Palani-I, Assessment Circle, Commercial Tax Offices Buildings, Old Dharapuram Road, Periyavudaiyar Kovil Arch, Kothaimangalam (Post), Palani, Dindigul District-624 618. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji ORDER IN WP(MD) No.17899 of 2026 Date : 25/06/2026 6/6 https://www.mhc.tn.gov.in/judis