Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 37221

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Rani Silk Readymades, Represented by its Prop. J.Archana – Appellant
Versus
Deputy State Tax Officer – II, Pudukkottai II Assessment Circle, Pudukkottai – Respondent
W.M.P(MD)Nos.9012 & 9014 of 2026

Advocates:
For Petitioner: Mr.A.Chandra Sekaran
For Respondent: Mr.R.Suresh Kumar, Additional Government Pleader

Court remands ex parte GST assessment for fresh consideration on equitable grounds, subject to 25% disputed tax deposit, allowing assessee fresh opportunity despite prior non-participation.

Headnote:(A) Tamil Nadu Goods and Services Tax Act, 2017 - Section 73 - Assessment order passed ex parte due to non-utilisation of opportunities by assessee - Challenge to order as illegal, arbitrary and against principles of natural justice - Discrepancies noted in assessment, assessee's explanations on merits, and reasons for non-participation summarised - Court grants opportunity to assessee to present submissions and documents before assessing officer on equitable grounds, subject to condition of depositing 25% of disputed tax amount. (Paras 3, 4)

(B) Writ Petition under Article 226 of Constitution of India - Remand of assessment proceedings - Impugned order set aside upon deposit of 25% disputed tax, matter remanded for fresh consideration after assessee appears and submits reply/documents - Attachment of bank account raised. (Para 5)

Facts of the case:
Writ petition challenging ex parte assessment order under Section 73 passed due to assessee's failure to utilise opportunities. Discrepancies, explanations, and reasons for non-participation detailed in table.

Findings of Court:
Opportunity granted on condition of 25% deposit; impugned order set aside and remanded for fresh consideration upon compliance; bank account attachment raised.

Issues: Validity of ex parte assessment order; grant of fresh opportunity despite non-participation.

Ratio Decidendi: Court may remand for fresh hearing on equitable grounds under appropriate conditions, even where assessee did not avail prior opportunities, to allow presentation of submissions and documents.

Result: Writ petition allowed on specified terms.

Table of Content
1. writ petition challenges ex parte gst assessment order. (Para 1 , 2)
2. court grants conditional opportunity for fresh hearing. (Para 4)
3. writ allowed; order set aside upon 25% deposit. (Para 5)

ORDER

This Writ Petition challenges the impugned order dated

27.12.2023 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. 3. 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:

4. 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; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee on the condition of depositing 25% of the disputed tax amount.

5. 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 27.12.2023 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.

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, connected Miscellaneous Petitions are closed.

22.04.2026 NCC : Yes / No ps To The Deputy State Tax Officer – II, Pudukkottai II Assessment Circle, Pudukkottai.

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2026 Supreme(Online)(Mad) 37221

IN THE HIGH COURT OF JUDICATURE AT MADRASD.Bharatha Chakravarthy, JRani Silk Readymades, Represented by its Prop. J.Archana – AppellantVersusDeputy State Tax Officer – II, Pudukkottai II Assessment Circle, Pudukkottai – RespondentW.M.P(MD)Nos.9012 & 9014 of 2026

Court remands ex parte GST assessment for fresh consideration on equitable grounds, subject to 25% disputed tax deposit, allowing assessee fresh opportunity despite prior non-participation.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Rani Silk Readymades, Represented by its Prop. J.Archana – Appellant
Versus
Deputy State Tax Officer – II, Pudukkottai II Assessment Circle, Pudukkottai – Respondent
W.M.P(MD)Nos.9012 & 9014 of 2026