Tvlsubashini Plastics v. The Deputy State Tax Officer (St)/The Proper Officer /

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 12.06.2026

CORAM

THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.11957 of 2026 Tvl. Subashini Plastics, Rep. by its Proprietor Murugesan Ganesan, No.140F/1680A, Madurai Road, Melapattamkarisalkulam, Rajapalayam, Virudhunagar District-626 117.

.. Petitioner - Vs. - - The Deputy State Tax Officer (ST)/ The Proper Officer/ The Deputy Commercial Tax Officer, Rajapalayam-II Assessment Circle, Rajapalayam, Virudhunagar District.

.. Respondent 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 impugned assessment order on the file of the respondent vide GSTIN : 33CSHPG7022F1Z4/2021-22 and in summary order Reference No.ZD331225027942K dated 02.12.2025 and quash the same as illegal and 1/6

devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.

For Petitioner : Mr. Raja. Karthikeyan For Respondent : Mr.S.Vashik Ali Government Standing Counsel

ORDER

This writ petition challenges the impugned order dated 02.12.2025 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 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 summarised briefly and presented in a table below:

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Discrepancies found/Grounds on Explanation offered by the Explanation for which the assessment is passed not availing the Assessee on opportunity merits The discrepancies were found to be the sole defects from the returns.

Accordingly, a show cause notice was issued on 11.08.2025 towards reversal of ITC towards blocked credit under Section 17(5) of the Act. The same was noticed by us. All notices and assessment orders were uploaded in the departmental web portal by the respondent. Hence, behind my back the assessment was made.

Ex-parte order All the notices and orders were served in the web portal.

The petitioner did not notice the show cause notice in the web portal.

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 before the respondent assessing officer. This Court has been extending such opportunities on equitable grounds; however, under appropriate conditions. Therefore, an opportunity is granted to the petitioner assessee on the condition of depositing 25% of the disputed tax amount.

5. In view thereof, this Writ Petition is allowed on the following terms:

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(i) Within four weeks from the date of receipt of a web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order;

(ii) Upon such deposit, the impugned order dated 02.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent;

(iii) 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;

(iv) Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall stand raised;

(v) No costs. Consequently the connected miscellaneous petition is closed.

12.06.2026 sji NCC: Yes/No 4/6

To The Deputy State Tax Officer (ST)/ The Proper Officer/ The Deputy Commercial Tax Officer, Rajapalayam-II Assessment Circle, Rajapalayam, Virudhunagar District.

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D.BHARATHA CHAKRAVARTHY, J.

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