Tvl.Tamil Furnitures vs. The State Tax Officer
Original PDF →Facts
The petitioner, Tvl.Tamil Furnitures, represented by its Proprietor T.Sangeetha, filed a writ petition challenging an order dated 25.02.2025 passed by the Respondent, the State Tax Officer, Munichalai Road Circle, Madurai. The impugned order was passed ex-parte due to a mismatch between GSTR 3B and GSTR 2A. The petitioner contended that she lacked the technical expertise to access notices and orders on the GSTN Common Portal and was dependent on her accountant. Consequently, she could not periodically verify the portal or independently participate in the proceedings.
Held
The Court held that while the petitioner's submission regarding her lack of technical expertise and dependence on an accountant was taken into account, one more opportunity could be granted. The impugned order dated 25.02.2025 was set aside on the condition that the petitioner pays 25% of the disputed tax amount within four weeks. Upon such payment, the matter was remitted back to the Respondent. The petitioner was directed to appear before the Respondent, file a reply, and produce documentary evidence. The Respondent was then to pass fresh orders in accordance with the law expeditiously. No costs were awarded.
Key Issues
1. Whether the ex-parte order passed by the Respondent is liable to be quashed for violating the principles of natural justice, considering the petitioner's alleged lack of technical expertise to access GSTN portal notices and orders? Petitioner's Contention: The petitioner argued that due to her lack of requisite knowledge and technical expertise to access notices and orders on the GSTN Common Portal, she was entirely dependent on her accountant. Therefore, she could not be reasonably expected to periodically verify the portal or independently participate in the proceedings, and the ex-parte order violated the principles of natural justice. Revenue's Contention: The judgment does not record any specific arguments made by the Respondent (Revenue).
Sections Cited
None explicitly mentioned in the provided text.
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Before: and
This writ petition is filed challenging the impugned order dated 25.02.2025. 2.Upon perusal of the impugned orders, it can be seen that when there was mismatch between GSTR 3B and GSTR 2A, the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned order came to be passed ex-parte.
It is contended on behalf of the petitioner that, owing to her lack of requisite knowledge and technical expertise to access notices and orders on the GSTN Common Portal, she was entirely dependent upon her accountant. Therefore, in the present case, the petitioner cannot reasonably be expected to periodically verify the portal or independently participate in the proceedings 2/4 https://www.mhc.tn.gov.in/judis
This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms: (i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. Upon such payment, the impugned order 25.02.2025 shall stand set aside and the matter stands remitted back to the file of the respondent. The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible. (ii) No costs. Consequently, connected miscellaneous petition is closed. 13.03.2026 Index: Yes Speaking Order: Yes Neutral Citation: No rgm 3/4 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. rgm To The State Tax officer, Munichalai Road Circle, Madurai.
and W.M.P.(MD)No.5792 of 2026 13.03.2026 4/4 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.