Prayer :Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARIFIED MANDAMUS calling for the records relating to the Impugned Order in GSTIN 33ACDPT3889K2ZZ / 2021-2022 dated 16.12.2025 under Section 73 of TNGST/CGST Act, 2017, passed by the Respondent herein and quash the same and consequently direct the Respondent herein to refund the illegally recovered sum of Rs.16,82,586/- along with statutory interest.

ORDER

This writ petition challenges the impugned order dated 16.12.2025 which is an assessment order passed under Section 73 of the GST 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: