Court remanded GST assessment for fresh hearing despite limitation, upon partial tax deposit, upholding natural justice.

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 dismissed on the ground that the appeal filed by the petitioner was also not within time and was beyond the condonable period of limitation.

4. Considering the submissions made with reference to the merits of the assessment and the reasons adduced in the affidavit for not availing the opportunity, I am of the view that the petitioner can be granted one more opportunity to contest the matter on merits. Normally, such opportunity is granted on equitable considerations, subject to the condition of deposit of 25% of the disputed tax. In the present case, the petitioner has already deposited 10% at the time of filing the appeal.

Therefore, the petitioner is directed to deposit the balance 15%.

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

i. Within a period of four weeks from the date of receipt of the web copy of this order, the petitioner shall deposit 15% of the disputed tax amount.

ii. Upon such deposit, the impugned orders dated 13.04.2024, 29.05.2025 and 27.11.2025 shall stand set aside and the matter shall stand remanded to the file of the first respondent for fresh consideration.

iii. The petitioner shall appear before the first respondent, without fail and file a reply along with supporting documents in support of its contentions.

iv. Thereafter, it is for the first respondent to consider the matter afresh and pass orders in accordance with law.

v. No costs. Consequently, the connected Miscellaneous Petitions are closed.