Remand GST assessment for considering S.16(5) amendment and notifications on belated returns and ITC.

ORDER

The Writ Petition is filed challenging the impugned order dated 19.08.2024. The same is an order of assessment passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. Noting certain discrepancies, including the excess claim of ITC and belated filing of returns, etc., the impugned order came to be passed.

2. The learned counsel for the petitioner would submit that as far as the belated filing of the returns, the same is covered by an amendment to Section 16 by the insertion of Section 16(5), which is not taken into account by the respondent. Even with reference to other claims, the learned counsel would submit that the issue is covered by certain notifications issued by the respondent.

3. I have also considered the reasons for not availing the opportunity. I am of the view that an opportunity can be granted to the petitioner. Normally, this Court imposes a condition to deposit 25%, but however, considering the fact that the major portion of the order is argued to be covered by the amendment to Section 16, no additional condition is imposed.

4. In view thereof, the Writ Petition is disposed of on the following terms: (i) The impugned order dated 19.08.2024 shall stand set aside and the matter is remanded back to the file of the respondent for fresh consideration;

(ii) Within two weeks from the date of receipt of a web copy of the order, the petitioner shall appear before the respondent and file such additional reply and documents in support of his claim and it is for the respondent to consider all the issues, both facts and law and pass orders afresh.

No costs. Consequently, the connected miscellaneous petitions are closed.

17.04.2026 sji NCC: No To The Deputy State Tax Officer, Nagercoil-2, Kanyakumari District.

D.BHARATHA CHAKRAVARTHY, J.

sji and W.M.P.(MD)Nos.8407 and 8408 of 2026

17.04.2026