Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent in GST/33AFVPV 5957R1ZZ/21/1, dated 25.02.2025, for the assessment year 2020-21 and quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and consequently, direct the respondent to pass assessment order afresh after affording opportunity of being heard.

For Petitioner : M/s.J.Padhmavathi Devi

For Respondent : Mr.P.Rajagopalan

Government Standing Counsel

ORDER

This writ petition challenges the impugned order dated 25.02.2025 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 Government Standing Counsel for the respondent.

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 summari