Tvl Enviro Care INDIA Private Limited - Unit 1 vs. The Assistant Commissioner
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Before: and
This writ petition challenges the impugned order dated 07.11.2025, which is an assessment order passed under Section 73 of the TNGST Act 2017. 2. I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing the revenue.
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 summarized briefly and presented in a table below: 2 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
Short payment of tax by comparing GSTR 1 and GSTR 3B
Reversal of ITC towards
mismatch between GSTR 2A and 3B
Levy of interest towards belated filing of return
Levy of late fees for non-filing of GSTR-9. 5. Levy of late fees for non-filing of GSTR-1. Ex-partie order The notice was served in web portal. This was not noticed by petitioner.
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 respondent assessing officer. This Court has been extending such opportunities on equitable grounds; 3 https://www.mhc.tn.gov.in/judis 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 of this, the writ petition is allowed on the following terms:- i. Within four weeks of receiving the web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order. ii. Upon such deposit, the impugned order dated 07.11.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent. iii. The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law. 4 https://www.mhc.tn.gov.in/judis 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 shall stand closed. 30.04.2026 Neutral Citation: No rgm 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
rgm To The Assistant Commissioner, West Veli Street Assessment Circle, Madurai.
and W.M.P(MD)No.10247 of 2026 30.04.2026 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.