Assessee challenged an ex parte assessment under Section 73 of the TNGST Act 2017 disallowing transitional input tax credit for non-production of documents. The Court granted one more opportunity subject to depositing 25% of the disputed tax, set aside the impugned order and remanded for fresh consideration.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD)No.14063 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 01.06.2026
CORAM
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.(MD)No.14063 of 2026 and W.M.P(MD)No.10474 of 2026
Tvl.Hi Tech Industries, Rep. by its Proprietor M.Senthilkumar, S/o. Malairaj, No.E7, DEC Industrial Park, E.Sithoor Village, Vedasandur Taluk, Dindigul District-624 702.
.. Petitioner
– Vs. -
Ezhilagam, Chepauk,
Chennai-600 005.
2.The Commercial Tax Officer/ The State Tax Officer, Vedasandur Assessment Circle, Commercial Taxes Office, Sub-Collector's Office Road, Dindigul-624 001. .. Respondents
Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned order of the second respondent in Ref.No.ZD3312232677965/July 2017-March 2018 dated 29.12.2023 and quash the same.
1/6
W.P.(MD)No.14063 of 2026
For Petitioner : Mr.B.Rooban
For Respondents : Mr.R.Parthiban Government Advocate
ORDER
This writ petition challenges the impugned order dated 29.12.2023, which
is an assessment order passed under Section 73 of the TNGST Act 2017.
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 Explanation for not found/Grounds on which the Assessee on merits availing the opportunity the order is passed Claim of ITC disallowed The claim of Transitional All notices and impugned for the reason that credit disallowed for the order tendered only through documents not produced in alleged reason that it is not portal-left unnoticed support of claim of available exemption
2/6
W.P.(MD)No.14063 of 2026
copy of the order, the petitioner shall deposit 25% of the disputed
tax amount with the second respondent, without waiting for a certified copy of the order;
(ii) Upon such deposit, the impugned order dated 29.12.2023, shall stand set aside, and the matter shall stand remanded back to the file of the second respondent;
3/6
W.P.(MD)No.14063 of 2026
(iii) The assessee shall appear before the second
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;
(iv) No costs. Consequently the connected miscellaneous
petition is closed.
01.06.2026
NCC : Yes/No sji
To
1.The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai-600 005.
4/6
W.P.(MD)No.14063 of 2026
5/6
W.P.(MD)No.14063 of 2026
D.BHARATHA CHAKRAVARTHY, J.
sji
W.P.(MD)No.14063 of 2026
01.06.2026
6/6
1 issue framed by the court
Whether an ex parte assessment order under Section 73 TNGST Act disallowing transitional ITC should be set aside to grant the assessee a fresh opportunity on conditions.
2 provisions across 2 enactments
Tvl.Hi Tech Industries, Rep. by its Proprietor M.Senthilkumar
The Commissioner of Commercial Taxes, Office of the Principal and Special Commissioner of Commercial Taxes, Chennai
The Commercial Tax Officer/The State Tax Officer, Vedasandur Assessment Circle, Dindigul
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
