Tvl. VARS Enterprises Vs State Tax Officer (Madras High Court)
Date: June 1, 2026
Subject Matter
Ex-parte Assessment Order Set Aside, Assessee Granted Opportunity to Furnish Submissions
Summary
The writ petition has been allowed , setting aside an ex-parte assessment order dated 14.11.2025 passed under Section 74 of the CGST Act. The Madras High Court remanded the matter back to the respondent, granting the assessee an opportunity to presen…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition challenges the impugned order dated 14.11.2025, which is an assessment order passed under Section 74 of the CGST Act 2017. 2. I have heard the learned counsel for the petitioner and the learned Government Advocate representing the revenue. 3. By the impugned order, the assessment was made ex parte because the petitioner did no…