W.P(MD)No.15587 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 10.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.15587 of 2026 and W.M.P(MD)No.11686 of 2026 Bathurallam and Co., Represented by its Proprietor Shahul Hameed, Gstin. 33fmbps86140c1z5, 1, Gandhiji Road, Pudur Ilayangudi, Sivaganga – 630709. ... Petitioner(s) – Vs. - The Deputy State Tax Officer O/o.The State Tax Officer, Paramakudi Assessment Circle, Commercial Taxes Buildings, No. 3/103, Thriu Nagar, Thelichathanalloor, Paramakudi – 6 ... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court 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. 33FMBPS8614C12Z5 /2021-22 dated 24.12.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal , 1 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 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, as the Honble Court may deem fit and proper in the circumstances of the case and thus render justice. For Petitioner :Mr.N.Sudalai Muthu

For Respondent :Mr.P.Sudarkodi Nachiyar Government Standing Counsel ORDER This writ petition challenges the impugned order dated 24.12.2025 which is an assessment order passed under Section 73 of the GST Act 2017. 2.I have heard the learned counsel for the petitioner and the learned Government Standing Counsel appearing 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: Discrepancies Explanation offered by the Explanation for not availing found/grounds on which the Assessee on merits the opportunity order is passed 2 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026

The respondent alleged The petitioner categorically All notices and excess availment of input denies the existence of any communications were Tax credit of Rs.1,44,470/- mismatch between uploaded only on the GST (SGST Rs.72,235/- and GSTR-3B and GSTR-2A. common portal. The CGST Rs.72,235/-) based The ITC claimed is petitioner, being a small on an alleged mismatch supported by genuine trader with limited technical between GSTR-3B and purchase invoices, books of knowledge of GST GSTR-2A for AY 2021-22. accounts and statutory compliance, was entirely The alleged difference was returns. The petitioner has dependent on a part-time treated as ineligible ITC and proper reconciliation records accountant. The said tax, interest and penalty demonstrating that the ITC accountant was on medical were levied under Section availed is correct and legally leave during the relevant 73 of the TNGST Act, 2017. admissible. No excess or period and failed to inform The order proceeds on ineligible credit has been the petitioner about the system-generated data claimed. The demand has proceedings. Consequently, without proper verification. been raised without the petitioner could not examining the underlying furnish a detailed reply or documents and transactions. produce reconciliation records.

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, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount 3 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 with the respondent, without waiting for a certified copy of the order. (ii)Upon such deposit, the impugned order dated 24.122025 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 raised.

(v)No costs. Consequently, connected miscellaneous petition is closed. 10.06.2026 NCC:Yes/No Ns To The Deputy State Tax Officer O/o.The State Tax Officer, Paramakudi Assessment Circle, Commercial Taxes Buildings, No. 3/103, Thriu Nagar, Thelichathanalloor, Paramakudi – 6 4 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 D.BHARATHA CHAKRAVARTHY, J. Ns W.P(MD)No.15587 of 2026 and W.M.P(MD)No.11686 of 2026 10.06.2026 5 https://www.mhc.tn.gov.in/judis

W.P(MD)No.15587 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 10.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.15587 of 2026 and W.M.P(MD)No.11686 of 2026 Bathurallam and Co., Represented by its Proprietor Shahul Hameed, Gstin. 33fmbps86140c1z5, 1, Gandhiji Road, Pudur Ilayangudi, Sivaganga – 630709. ... Petitioner(s) – Vs. - The Deputy State Tax Officer O/o.The State Tax Officer, Paramakudi Assessment Circle, Commercial Taxes Buildings, No. 3/103, Thriu Nagar, Thelichathanalloor, Paramakudi – 6 ... Respondent(s) Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court 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. 33FMBPS8614C12Z5 /2021-22 dated 24.12.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal , 1 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 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, as the Honble Court may deem fit and proper in the circumstances of the case and thus render justice. For Petitioner :Mr.N.Sudalai Muthu

For Respondent :Mr.P.Sudarkodi Nachiyar Government Standing Counsel ORDER This writ petition challenges the impugned order dated 24.12.2025 which is an assessment order passed under Section 73 of the GST Act 2017. 2.I have heard the learned counsel for the petitioner and the learned Government Standing Counsel appearing 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: Discrepancies Explanation offered by the Explanation for not availing found/grounds on which the Assessee on merits the opportunity order is passed 2 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026

The respondent alleged The petitioner categorically All notices and excess availment of input denies the existence of any communications were Tax credit of Rs.1,44,470/- mismatch between uploaded only on the GST (SGST Rs.72,235/- and GSTR-3B and GSTR-2A. common portal. The CGST Rs.72,235/-) based The ITC claimed is petitioner, being a small on an alleged mismatch supported by genuine trader with limited technical between GSTR-3B and purchase invoices, books of knowledge of GST GSTR-2A for AY 2021-22. accounts and statutory compliance, was entirely The alleged difference was returns. The petitioner has dependent on a part-time treated as ineligible ITC and proper reconciliation records accountant. The said tax, interest and penalty demonstrating that the ITC accountant was on medical were levied under Section availed is correct and legally leave during the relevant 73 of the TNGST Act, 2017. admissible. No excess or period and failed to inform The order proceeds on ineligible credit has been the petitioner about the system-generated data claimed. The demand has proceedings. Consequently, without proper verification. been raised without the petitioner could not examining the underlying furnish a detailed reply or documents and transactions. produce reconciliation records.

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, the Writ Petition is allowed on the following terms: (i)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount 3 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 with the respondent, without waiting for a certified copy of the order. (ii)Upon such deposit, the impugned order dated 24.122025 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 raised.

(v)No costs. Consequently, connected miscellaneous petition is closed. 10.06.2026 NCC:Yes/No Ns To The Deputy State Tax Officer O/o.The State Tax Officer, Paramakudi Assessment Circle, Commercial Taxes Buildings, No. 3/103, Thriu Nagar, Thelichathanalloor, Paramakudi – 6 4 https://www.mhc.tn.gov.in/judis W.P(MD)No.15587 of 2026 D.BHARATHA CHAKRAVARTHY, J. Ns W.P(MD)No.15587 of 2026 and W.M.P(MD)No.11686 of 2026 10.06.2026 5 https://www.mhc.tn.gov.in/judis