An ex-parte tax assessment order may be set aside and remanded for reconsideration when the taxpayer provides a valid reason for prior non-appearance, especially when the underlying goods are tax-exempt, justifying a waiver of cost-deposit conditions.

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 20.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.11199 of 2026 and W.M.P(MD)No.8664 of 2026 M/s.Bhuvaneshwari Traders Represented by its Proprietor Bhuvaneshwari, Gstin 33cxppb6228m1z6, No 102, Police Station Road, Sivakasi -626123. ... Petitioner – Vs. -

1.The Assistant Commissioner (St), Sivakasi I Assessment Circle, Sivakasi -626123

2.The State Tax Officer (St)(FAc), Office of the Assistant Commissioner (St), Assessment Circle-I, Sivakasi- 626123. ... Respondents Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED MANDAMUS, to call for the records on the file of the 1st respondent in Reference No.33CXPPB6228M1Z6/2021-22 dated 05.12.2025 for the financial year 2021- 2022 and to quash the same as illegal, arbitrary, wholly without jurisdiction, and direct the respondent to pass order afresh after affording an sufficient opportunity within such time as may be directed by this Honble court or pass such further or other orders, as the Honble court may deem fit and proper in the circumstances of the case and thus render justice.

For Petitioner :Mr.R.Jegadeeswaran For Respondents :Mr.R.Suresh Kumar, Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated

05.12.2025. The said order is an ex-parte assessment carried under Section

73 of TNGST Act, 2017 for the assessment year 2021-2022.

2.The case of the petitioner is that he is engaged in the business of retail sale of rice. The goods are entirely exempted from tax. However, on the ground that the petitioner failed to upload the documents in proof for exemption, the impugned order was passed. It is pleaded that due to the personal and business circumstances, the petitioner missed out the opportunity to reply to the show cause notice and upload the documents.

3.In view thereof, the ex-parte order has been passed in case of this nature, this Court has been granting an opportunity to the petitioners to once again appear before the authority and place on record the documents in support of their claim. Though normally 25% is ordered to be deposited, in this case, since the petitioner is only the business of selling rice and the same is exempted from tax, I am not imposing the said condition while remanding the matter back to the respondent authority in view of special and peculiar circumstances.

4.In view thereof, this Writ Petition is ordered on the following terms: (i)The impugned order dated 05.12.2025 is set aside and the matter is remanded back to the file of the respondent for reconsideration.

(ii)The petitioner shall appear before the respondent authority without fail and produce such documents in support of his claim for exemption and thereupon the same shall be considered in accordance with law.

(iii)No costs. Consequently, connected miscellaneous petition is closed.

(iii)The authority shall act upon the web copy of this order without waiting for the certified copy of the order.