Court sets aside ex parte GST assessment and rectification orders, remitting for fresh consideration with opportunity to assessee, on equitable grounds given substantial tax recovery, without additional conditions.

O R D E R

This Writ Petition challenges the impugned assessment order dated

20.08.2024, passed under Section 73 of the TNGST Act, 2017 and the consequential suo motu rectification order dated 05.02.2025.

2. I have heard the learned counsel for the petitioner and the learned Additional Government Pleader representing the revenue.

3. By the impugned order dated 20.08.2024, 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 reasons given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present its submissions and produce relevant supporting documents before the respondent/Assessing Officer. This Court has consistently extended such opportunities on equitable grounds. In the present case, since 100% of IGST, 31% of CGST, and 29% of SGST are stated to have already been recovered from the petitioner, no further condition is required to be imposed, as is usually done in similar matters.

5. In view thereof, this Writ Petition is allowed on the following terms:

i. The impugned orders dated 20.08.2024 and 05.02.2025 are set aside and the matter is remitted to the file of the respondent for fresh consideration.

ii. The petitioner/assessee shall appear before the respondent, without fail and submit its reply along with supporting documents in support of its claim.

iii. 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 said order shall stand raised.

v. No costs. Consequently, the connected Miscellaneous Petition is closed.

09.04.2026 JEN Neutral Citation : No To The Deputy State Tax Officer -II, Commercial Tax Building, Bodinayakanur.

D.BHARATHA CHAKRAVARTHY , J .