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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Vwork Emc Solutions Private Limited – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenged gst assessment, rectification, and time-barred appeal. (Para 1 , 2) |
| 2. rectification dismissed due to late appeal. (Para 3) |
| 3. equitable opportunity granted on merits with deposit. (Para 4) |
| 4. remand for fresh consideration upon deposit. (Para 5) |
O R D E R
This Writ Petition is filed challenging (i) the impugned order of assessment dated 13.04.2024 passed under Section 73 of the TNGST Act; (ii) the order dated 29.05.2025, whereby the application for rectification filed by the petitioner was rejected; and (iii) the order dated 27.11.2025, whereby the appeal filed by the petitioner was rejected as being beyond the period of limitation.
2. Upon consideration of the impugned order of assessment, it can be seen that on noting certain discrepancies, including an output mismatch between GSTR-3B and GSTR-1, the order of assessment came to be passed. It can be further seen that the petitioner did not avail the opportunity of personal hearing and did not file any reply. Under such circumstances, the assessment was passed ex parte.
3. Thereafter, the petitioner, by putting forth all the grounds grounds, filed an application for rectification, which came to be dismisse
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