Wp allowed HON’BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.(MD)No.13491 of 2026 and W.M.P.(MD)Nos.10030 & 10031 of 2026 M/s.Hotel Sun World, Rep. by its Proprietor, N.Kumar … Petitioner vs. The Commercial Tax Officer, O/o.Commercial Tax Officer, Tirunelveli.

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29.04.2026
CORAM
THE HON’BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.(MD)No.13491 of 2026
and
W.M.P.(MD)Nos.10030 & 10031 of 2026

M/s.Hotel Sun World,
Rep. by its Proprietor,
N.Kumar … Petitioner

vs.
The Commercial Tax Officer,
O/o.Commercial Tax Officer,
Tirunelveli. … Respondent

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent vide his proceedings in Ref.No.ZD330424123570V dated 16.04.2024 and the Rectification Impugned Order in Reference No.ZD330524015383R, dated 03.05.2024 and quash the same as illegal.

For Petitioner : Mr.Mayil Vahana Rajendran.C
For Respondent : Mr.R.Suresh Kumar,
Additional Government Pleader
*****

O R D E R
This writ petition challenges the impugned orders dated 16.04.2024 and 03.05.2024 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 Additional Government Pleader representing the revenue.

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 found/grounds on which the order is passed Explanation offered by the Assessee on merits Explanation for not availing the opportunity
Petitioner has not availed opportunity to submit the required documents. Petitioner has property maintained the accounts and having documents. Petitioner could not avail the opportunity to submit the required documents due to the challenges faces in the online mode of submission.

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 with the respondent, without waiting for a certified copy of the order.
(ii)Upon such deposit, the impugned orders dated 16.04.2024 and 03.05.2024 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 petitions are closed.

NCC :Yes / No 29.04.2026
(1/4)
Ns

To
The Commercial Tax Officer,
O/o.Commercial Tax Officer,
Tirunelveli.

D.BHARATHA CHAKRAVARTHY, J.
Ns

W.P.(MD)No.13491 of 2026
and
W.M.P.(MD)Nos.10030 & 10031 of 2026

29.04.2026
(1/4)