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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D. Bharatha Chakravarthy, J
Punitha Antony Store – Appellant
Versus
State Tax Officer – Respondent
| Table of Content |
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| 1. assessment orders require proper reconciliation of discrepancies and fair opportunity for the taxpayer. (Para 1 , 2 , 3) |
| 2. courts may remand matters for fresh adjudication when procedural fairness is not maintained. (Para 4 , 5) |
Prayer: 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 respondent in GSTIN 33BAYPR8468J1ZL/2022-23 dated 05.02.2026 for the assessment year 2022-23 passed by the Respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
ORDER
This writ petition challenges the impugned order dated 05.02.2026 which is an assessment order passed under Section 74 of the TNGST Act 2017 .
2. I have heard the learned counsel for the petitioner and the learned Government Standing Counsel representing the revenue.
3.
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