Allowed¶31

Saji v. The Appellate Deputy Commissioner (Gst)

GST – Assessment

Madras HC10 Mar 2026WP(MD)/6417/2026

Download

Case brief

AI extract

What is this about?

Ex parte GST assessment under Section 73 of the Tamil Nadu TNGST Act set aside on condition of 25% pre-deposit of disputed tax; service of show cause notice and order by portal upload alone; remand to Assistant Commissioner, Tuticorin-II for fresh assessment after hearing; writ of certiorari under Article 226; W.P(MD)No.6417 of 2026; Madurai Bench of Madras High Court; D. Bharatha Chakravarthy, J.; 10.03.2026.

What did the court decide?

Writ petition allowed: upon deposit of 25% of the disputed tax amount within four weeks, the impugned assessment order dated 04.07.2024 stands set aside and the matter is remanded to the second respondent for fresh orders after considering the petitioner's reply and documents; no costs; connected miscellaneous petitions closed. ¶31

Saji Vs The Appellate Deputy Commissioner (Gst) — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

¶31

Issue for consideration

Whether the ex parte assessment order dated 04.07.2024, communicated by uploading the show cause notice and the order only in the portal, ought to be set aside and a fresh opportunity of hearing granted to the petitioner. +1 more

¶20

Court's answer

Considering the overall facts and circumstances of the case, especially the fact that the show cause notice and the order were uploaded in the portal alone, an opportunity can be granted to the petitioner.

¶22

Ratio / Principle

The opportunity is granted on condition that the petitioner deposits 25% of the disputed tax amount.

¶27

Key takeaways

Upon deposit of 25% of the disputed tax within four weeks, the impugned order dated 04.07.2024 shall stand set aside and the matter stands remanded back to the file of the second respondent.ratio¶31
The petitioner shall appear before the 2nd respondent, file a reply and produce documents in support of his contentions, and the second respondent shall consider the same in accordance with law and pass orders afresh; no costs; connected miscellaneous petitions closed.ratio¶32

Detailed headnote1 paragraphs

GST - Assessment - Writ of certiorari under Article 226 against ex parte order of assessment dated 04.07.2024 passed under Section 73 of the Tamil Nadu TNGST Act in Reference No.ZD330724064344G/2022-2023 for April 2022-March 2023 - show cause notice and order uploaded only in the portal, petitioner could not effectively participate - writ petition allowed subject to deposit of 25% of the disputed tax amount within four weeks - upon such deposit, impugned order set aside and matter remanded to the 2nd respondent (Assistant Commissioner, Tuticorin-II Assessment Circle) to consider the petitioner's reply and documents and pass orders afresh in accordance with law - no costs; connected miscellaneous petitions closed. (Madurai Bench of Madras High Court, D. Bharatha Chakravarthy, J., 10.03.2026)

¶1

W.P(MD)No.6417 of 2026

¶2

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

¶3

Dated: 10.03.2026

¶4

CORAM

¶5

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY

¶6

W.P(MD)No.6417 of 2026 and W.M.P(MD)No.5357 and 5358 of 2026

Saji

... Petitioner

Vs.

1.The Appellate Deputy Commissioner(GST)

¶11

4^th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangaraj Salai, Madurai-625 020 Camp Office at 1^st Floor, Commercial Taxes Buildings, South High Ground Road, Palayamkottai, Tirunelveli-627 002.

¶12

2.The Assistant Commissioner, Tuticorin-II, Assessment Circle, No.6R, North Cotton Road, Thoothukudi, Tamil Nadu-628 001. ...Respondents

¶13

Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari,to call for the records pertaining to the order passed by the 2^nd respondent passed in Reference No.ZD330724064344G/2022-2023 dated 04.07.2024/GSTIN: 33BZCPS3188R1ZK in respect of the periods from April 2022-March 2023.

¶14

¶15

https://www.mhc.tn.gov.in/judis

¶16

W.P(MD)No.6417 of 2026

¶17

For Petitioner :Mr.S.Michel Heldon Kumar For Respondents :Mr.R.Sureshkumar Additional Government Pleader

¶18

ORDER

¶19

The writ petition is filed challenging the impugned order passed by the 2nd respondent dated 04.7.2024. The said order is an order of assessment passed under Section 73 of the Tamil Nadu TNGST Act.

¶20

2.The contention of the petitioner is that the order was passed exparte by uploading the show cause notice and the order only in the portal. The petitioner could not effectively participate in the same.

¶21

3.The learner Additional Government Pleader would submit that uploading the show cause notice and the order amounts to proper service as per the Act and the Rules and having failed to avail the opportunity, the petitioner cannot now belatedly approach this court.

¶22

4.I have considered the nature of defects that are pointed out in the assessment order and the reasons mentioned in the affidavit by the petitioner, I am of the view that, considering the overall facts and circumstances of the case, especially the fact that the show cause notice and the order were uploaded in the portal alone, an opportunity can be granted to

¶23

¶24

https://www.mhc.tn.gov.in/judis

¶25

W.P(MD)No.6417 of 2026

¶26

amount.

¶27

the petitioner, however, on condition to deposit 25% of the disputed tax amount.

¶28

5.In view thereof, this writ petition is ordered on the following terms:

¶29

(i)The petitioner shall deposit 25% of the disputed tax amount within

¶30

a period of four weeks from the date of receipt of web copy of the order.

¶31

(ii)Upon such deposit, the impugned order dated 04.07.2024 shall stand set aside. The matter stands remanded back to the file of the second respondent.

¶32

(iii)The petitioner shall appear before the 2nd respondent without fail and file such reply and produce such document in support of his contentions and it is for the second respondent to consider the same in accordance with law and pass orders afresh. No cost. Consequently, connected miscellaneous petitions are closed.

¶33

10.03.2026

¶34

NCC:Yes/No Ns To

¶35

1.The Appellate Deputy Commissioner(GST)

¶36

4^th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangaraj Salai, Madurai-625 020 Camp Office at 1^st Floor, Commercial Taxes Buildings, South High Ground Road, Palayamkottai, Tirunelveli-627 002.

¶37

¶38

https://www.mhc.tn.gov.in/judis

¶39

W.P(MD)No.6417 of 2026

¶40

2.The Assistant Commissioner, Tuticorin-II, Assessment Circle, No.6R, North Cotton Road, Thoothukudi, Tamil Nadu-628 001.

¶41

D.BHARATHA CHAKRAVARTHY, J.

¶42

¶43

W.P(MD)No.6417 of 2026 and W.M.P(MD)No.5357 and 5358 of 2026