Tvl. Jeyam Agency Vs Deputy State Tax Officer (Madras High Court)
Date: April 26, 2026
Subject Matter
Ex-parte Assessment Order Set-Aside and Remanded for Reconsideration upon Deposit of 25% Disputed Tax
Summary
The High Court set aside the impugned ex-parte assessment order dated 17.12.2025 and remanded the matter for fresh consideration. This decision was conditional on the petitioner depositing 25% of the disputed tax amount, acknowledging the petitioner'…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition challenges the impugned order dated 17.12.2025 which is an assessment order passed under Section 73 of the TNGST 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 petitio…