Ex-parte GST assessment set aside for fresh hearing on pre-deposit of disputed tax.

ORDER

This writ petition is filed challenging the impugned order dated 12.11.2025. The impugned order is an assessment order passed underSection 74of theTNGST Act, 2017, made ex-parte, as the petitioner did not avail the opportunities.

2. The learned counsel appearing for the petitioner would submit that more than 23% of the disputed tax amount has been paid.

3. Considering the nature of discrepancies and the related submissions, no further conditions are imposed.

4. In view thereof, the writ petition is allowed on the following terms:-

1. The impugned order dated 12.11.2025 is set aside and the matter is remanded back to the file of the respondent for reconsideration.

2.

(ii) 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.

(iii) It is made clear that the petitioner shall cooperate for the expeditious determination of the assessment proceedings. The authority shall act upon the web copy of this order without waiting for the certified copy of the order.

(iv) It is also made clear that since the matter is remanded back for fresh disposal, freezing of the petitioner's bank account shall stand raised.

(v) No costs. Consequently, connected miscellaneous petition is closed.