Palanisamy vs. The Appellate Authority/ Deputy Commissioner (St)
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Before: and
This writ petition challenges the impugned order dated 21.08.2024 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 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 Order dated 21.08.2024 was passed on the grounds there is different in GSTR-07
and GSTR-07
sum
of Rs.9,34,670.00 as Tax. The second respondent cannot
pass
the impugned order dated 21.08.2024
under Section 73(9)
of TNGST Act, after the period of 3 years from the due date of filing annual returns for the financial
year 2019-2020 because as per Section 73(10) there is clear bar to pass an such order. Since the order and show cause notice were made in the online portal, the petitioner was not aware of same. Hence, the appeal period also lapsed.
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 respondents 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. 3/6 https://www.mhc.tn.gov.in/judis
In view thereof, this Writ Petition is allowed on the following terms: (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 respondents, without waiting for a certified copy of the order; (ii) Upon such deposit, the impugned order dated 21.08.2024 shall stand set aside, and the matter shall stand remanded back to the file of the respondents; (iii) The assessee shall appear before the respondents without fail and submit their reply and documents in support of their claim, and it is for the respondents to consider the matter afresh and pass orders in accordance with law; 4/6 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; No costs. Consequently the connected miscellaneous petitions are closed.
2026 sji NCC: No To 1.The Appellate Authority/Deputy Commissioner (ST), Commercial Taxes Department, Trichy Division, Trichy. 2.The Deputy Commercial Tax Officer, Office of the Deputy Commercial Tax Officer, Pudukottai-III, Pudukottai. 5/6 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. sji
2026 6/6 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.