When an assessment order is passed ex parte due to the assessee's inability to participate, the court, in the interest of natural justice, may set aside the order and remand the matter to the assessing authority to allow for the presentation of evidence and a fresh determination on merits.

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 30.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.10396 of 2026 Tvl Sri Ganesh Textiles, Represented by its Proprietor Mr.A.Ravichandran, S/o.Andivel, 13L/1, South Street, Thadicombu, Dindigul District - 624709. ... Petitioner Vs.

1. The Commissioner Of Commercial Taxes, O/o The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600005

2. The Deputy Commercial Tax Officer/The Deputy State Tax Officer, Vedasandur Assessment Circle, Commercial Taxes Building, Sub-Collector Office Road, Dindigul District – 624710. ...Respondents Prayer: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to impugned order of the 2nd Respondent in Reference No. ZD331225094544d/2021-22 dated 06.12.2025 and quash the same and to consequently direct the 2nd Respondent to redo the assessment after providing adequate opportunity to petitioner and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.

For Petitioner : Mr.B.Rooban For R1 and R2 : Mr.R.Suresh Kumar Additional Government Pleader ORDER This writ petition challenges the impugned order dated

06.12.2025, 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 summarized briefly and presented in a table below:

4. Considering the nature of the discrepancies noted, the explanation provided by the assessee and the reason given before this Court for not availing the opportunity, I believe that an opportunity can be granted to the assessee to present their submissions and produce the relevant supporting documents in support of their claim of exemption before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds;

5. In view of this, the writ petition is allowed on the following terms:-

i. The impugned order dated 06.12.2025 shall stand set aside and the matter shall stand remanded back to the file of the respondent.

ii. Within four weeks of receiving the web copy of the order, without waiting for a certified copy of the order, the assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law.

iii.Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised.

iv. No costs. Consequently the connected miscellaneous petition shall stand closed.

30.04.2026 Neutral Citation: No rgm To