Tvl.Priya Wood Crafts 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 Order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity More than 77% of demand pursuant to Section 16(5). Alleged difference between GSTR-3B and GSTR-2A. Alleged claim of ineligible ITC. No such difference or ineligible claim of ITC Ex-parte order Notices and impugned order tendered only through portal left unnoticed.

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.

In view of the fact that the claim pertains to Section 16(5) and that, in respect of the balance amount also, the major portion of the disputed amount has already been recovered, no additional condition is imposed. Hence, this Writ Petition is allowed on the following terms: 3/6 https://www.mhc.tn.gov.in/judis (i) The impugned order dated 27.08.2024 shall stand set aside, and the matter shall stand remanded back to the file of the second respondent; (ii) Within a period of four weeks from the date of receipt of a web copy of this order, 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; (iii) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised; (iv) No costs. Consequently the connected miscellaneous petition is closed. 25.06.2026 sji NCC: Yes/No 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 State Tax Officer/ The Commercial Tax Officer, Karaikudi Assessment Circle, Commercial Tax Office, No.50, Jawahar Street, Karaikudi, Sivagangai District-630 001. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji

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