An ex-parte assessment order can be set aside and remanded for de novo adjudication, conditional upon the taxpayer depositing a portion of the disputed tax liability to protect the interest of the revenue.

O R D E R

Ms.P.Selvi, learned Government Advocate takes notice for the respondent. This writ petition is disposed of at the stage of admission itself with the consent of the learned counsel appearing for the petitioner as well as the learned Government Advocate appearing for the respondent.

2.This writ petition has been filed challenging the assessment order in GSTIN: 33AAGCC7121D1Z7/2021-22 dated 30.12.2025 in which the show cause in Form No.GST DRC-01 dated 01.09.2025 has been issued wherein the petitioner was called upon to file reply and appear for personal hearing, however, the petitioner did not take advantage of the same and has suffered impugned order. The limitation for filing appeal under the TNGST ACT against the impugned order has expired, however, the writ petition has been presented on

01.04.2026.

3.The learned counsel appearing for the petitioner submitted that the petitioner is willing to pay 10% of the impugned assessment amount denova adjudication. In this regard, the learned counsel appearing for the petitioner is directed to make an endorsement that the petitioner is willing to pay 10% of the impugned assessment amount.

4.Recording such submission made by the learned counsel appearing for the petitioner and taking into account the endorsement made by him, the matter is remanded back to the respondent to consider the matter afresh and to pass fresh order subject to the condition that the petitioner deposit 10% of the impugned assessment amount either in cash or from the petitioner’s electronic cash ledger, within a period of four weeks from the date of receipt of a copy of this order. Within such time, the petitioner shall also submit reply for the show cause notice in Form No.GST DRC-01 dated 01.09.2025. 5.If the petitioner complies with the above stipulations, the respondent shall proceed to pass final order on merits and in accordance with law, preferably, within a period of three months from the date on which the petitioner makes the deposit. If the petitioner fails to comply with any of the above stipulation, the respondent shall proceed against the petitioner to recover tax in accordance with law.

As the writ petition is disposed of in limine today (13.05.2026), in case the respondent pass any such order, the respondent shall give notice to the petitioner.

6.On such condition, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.