Tvl.Pravin Construction and Transport Contractor, v. The Deputy State Tax Officer - II Cum Deputy Commercial Tax Officer,

ORDER This writ petition challenges the impugned orders dated 31.12.2025 which is an assessment order passed under Section 74 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 order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity On comparison of turnover reported in GSTR-3B by the petitioner with GSTR – 7 filed by the TDS Deductor for the period 2021-2022, it was found that the petitioner had not reported the total contract value and have not paid the tax due in GSTR – 3B. The respondent filed to consider the payment of taxes made to the Department through their monthly return in GSTR-3B in the subsequent assessment year and fully discharged

their

entire liabilities to the Department. The petitioner has now come to know that the entire tax amount has already been recovered from the petitioner's electronic credit ledger. The show cause notice and the impugned assessment order has been uploaded in the GST Portal without knowledge of the petitioner.

¶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. But, in this case, the entire disputed tax amount has already been recovered from the petitioner, no additional condition is imposed.

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

(i) The impugned order dated 31.12.2025 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.

25.06.2026 NCC : No (3/3) smn2 To:- The Assistant Commissioner (ST), Madurai Rural East Assessment Circle, Madurai. D.BHARATHA CHAKRAVARTHY

, J.

smn2

25.06.2026 (3/3)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.06.2026 CORAM: THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD)No.13476 of 2026 Tvl.Pravin Construction and Transport Contractor, Represented by its Proprietor K.Harikrishnan, No.4/776, Annai Street, Anna Nagar, Madurai – 625020. .. Petitioner – Vs. - The Assistant Commissioner (ST), Madurai Rural East Assessment Circle, Madurai. .. Respondent 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 on the file of the respondent in GSTIN 33ABWPH2240Q2Z7/2021-2022 dated 31.12.2025 and Form GST DRC- 07 issued in reference number ZD331225456625D dated 31.12.2025 and uploaded in the portal, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents. For Petitioner : Mr.A.Chandra Sekaran For Respondent : Mr.S.Vashik Ali Government Standing Counsel