Tvl. VARS Enterprises Vs Assistant Commissioner (State Tax) (Madras High Court)
Date: June 3, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Subject Matter
Ex-parte GST Assessment Order Set-Aside on Condition of Partial Deposit
Summary
The ex-parte assessment order dated 29.08.2024, issued under Section 73 of the TNGST Act, 2017, is set aside . The High Court allowed the writ petition, remanding the matter for fresh consideration, conditional upon the petitioner depositing 25% of t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition challenges the impugned order dated 29.08.2024 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 Government Standing Counsel for the respondent. 3. By the impugned order, the assessment was made ex-parte because the petitioner did…