Tvl.Skt Traders v. The Deputy State Tax Officer-2

ORDER This writ petition challenges the impugned order dated 17.12.2025 which is an assessment order passed under Section 73 of the TNGST Act, 2017.

¶2I have heard the learned counsel for the petitioner and the learned Government Standing Counsel for the respondent.

¶3By 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: Discrepancies found/Grounds on which the assessment is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity Disallowance

of exemption claimed on outward supply of dried Tamarind by treating the entire

reported exempt turnover as taxable. The turnover pertains to Tamarind, which is a primary agricultural produce exempt under Notification No.2/2017-CTR, and no tax is leviable. The denial of exemption is based on mere assumption without verification of invoices, stock records or nature of goods, and is therefore, unsustainable. Petitioner relied on a part-time

accountant who failed to inform about notices and hearing. Due to such bona fide lapse, no reply or appearance was made, resulting in an ex parte order.

¶4Considering 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.

¶5Since it is stated that the petitioner is dealing with exempted goods, namely, Tamarind, no additional condition is imposed. In view thereof, this Writ Petition is allowed on the following terms:

(i) The impugned order dated 17.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent;

(ii) 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 is closed.

09.06.2026 sji NCC: Yes/No To The Deputy State Tax Officer-2 Tenkasi Assessment Circle, Commercial Taxes Buildings, Tenkasi.

D.BHARATHA CHAKRAVARTHY, J. sji

09.06.2026

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 09.06.2026 CORAM THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.11639 of 2026 Tvl. SKT Traders, Represented by its Proprietor Thirumalaikumar GSTIN 33GSQPK3001P1ZF No.5-141, Kasipandiyan, Eswariaman Kovil Street, Madanadarpatti, Kallurani, Tirunelveli-627 808. .. Petitioner – Vs. - The Deputy State Tax Officer-2 Tenkasi Assessment Circle, Commercial Taxes Buildings, Tenkasi. .. 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 records on the file of the respondent in GSTIN : 33GSQPK3001P1ZF/2021-22 dated 17.12.2025 for the assessment year 2021-22 passed by the respondent under Section 73 of the 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 or pass such further or other orders. For Petitioner : Mr.N.Sudalai Muthu For Respondent : Ms.P.Sudarkodi Nachiar Government Standing Counsel