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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Honourable Mr Justice KRISHNAN RAMASAMY
Axiom Gen Nxt India Private Limited – Appellant
Versus
Commercial State Tax Officer, T.Nagar Assessment Circle – Respondent
COMMON ORDER
All the writ petitions have been filed challenging the respective ex parte assessment orders/assessment orders passed by the concerned Assessing Officers.
2. Brief Facts of the cases:
2.1 In writ petitions, viz., W.P.Nos.3119, 4015 & 5038 of 2025, the petitioners had filed their reply, however, no opportunity of personal hearing was provided by the respondent prior to the passing of assessment orders. Hence, the said assessment orders were challenged by the petitioners on the ground that the said orders had been passed in violation of principles of natural justice.
2.2 In writ petitions, viz., W.P.Nos.3084 & 4032 of 2025, the appeals were preferred by the petitioners against the assessment orders, however, the said appeals were rejected by the respondents on the aspect of limitation. Now, the challenge is made only against the ex parte assessment orders.
2.3 In W.P.No.5055 of 2025, the ex parte assessment order was passed subsequent to the suo motto cancellation of GST Registration by the respondent, whereas, in W.P.No.5806 of 2025 is concerned, the GST Registration of the petitioner was cancelled based on the voluntary request made by the petitioner. Subsequent to the said
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