Aboobucker Siddiq Vs Appellate Deputy Commissioner
Date: March 15, 2026
Subject Matter
Ex-parte Assessment Order Against Second-Hand Goods Dealer Set Aside; Matter Remanded for Reassessment
Summary
The writ petition is allowed , and the ex-parte assessment order dated 29.04.2025 is set aside . The matter is remanded for fresh disposal, granting the petitioner, a dealer in second-hand mobile phones, an opportunity to present his case regarding t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition is filed challenging the impugned order dated 29.04.2025. 2. The impugned order is an ex-parte order of assessment passed under section 74r/w section 63 and 50(i) of the TNGST Act. It is seen that the petitioner is a dealer in second hand mobile phones. Since the petitioner did not register himself and also failed to file retu…