Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 39029

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Adithya Foods – Appellant
Versus
Commissioner of Commercial Taxes – Respondent
W.M.P.(MD) No.7808 of 2026

Advocates:
For the Appellants/Petitioners: Mr.B.Rooban
For the Respondents: Mr.R.Suresh Kumar Additional Government Pleader

Court sets aside ex parte GST assessment order and remits for fresh consideration, granting assessee opportunity to submit explanations on discrepancies in exempted turnover on equitable grounds.

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 - Discrepancies noted in exempted turnover, explanation provided by assessee, and reasons for non-participation summarised - Court grants opportunity to assessee to present submissions and documents on equitable grounds, especially pertaining to exempted turnover, without imposing further conditions. (Paras 3, 4)

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

Findings of Court:
Impugned order set aside; matter remitted for fresh consideration after affording opportunity to assessee to submit reply and documents. Bank account attachment raised.

Issues: Whether ex parte assessment order should be quashed and fresh opportunity granted to assessee for submissions on discrepancies in exempted turnover.

Ratio Decidendi: Court extends opportunities on equitable grounds where assessee provides explanation on merits and reasons for non-participation; no further conditions needed for exempted turnover claims. (Para 4)

Result: Writ petition allowed; impugned order quashed and remitted for fresh assessment.

Table of Content
1. writ petition challenges ex parte gst assessment order. (Para 1)
2. hearing arguments; summarizes ex parte assessment discrepancies. (Para 2 , 3)
3. court grants equitable opportunity for assessee submissions. (Para 4)
4. sets aside order, remands for fresh assessment with directions. (Para 5)

O R D E R

This Writ Petition challenges the impugned order dated

27.12.2025, 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 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 been extending such opportunities on equitable grounds. Since the claim pertains to exempted turnover, no further condition is required, as is usually imposed by this Court in similar matters.

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

i. The impugned order dated 27.12.2025 is set aside and the matter is remitted to the file of the second respondent for fresh consideration.

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

iii. It is for the second 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

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2026 Supreme(Online)(Mad) 39029

IN THE HIGH COURT OF JUDICATURE AT MADRASD.Bharatha Chakravarthy, JAdithya Foods – AppellantVersusCommissioner of Commercial Taxes – RespondentW.M.P.(MD) No.7808 of 2026

Court sets aside ex parte GST assessment order and remits for fresh consideration, granting assessee opportunity to submit explanations on discrepancies in exempted turnover on equitable grounds.

IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Adithya Foods – Appellant
Versus
Commissioner of Commercial Taxes – Respondent
W.M.P.(MD) No.7808 of 2026