Tvl.Rock Fort Wires Vs Assistant Commissioner (ST) (Madras High Court)
In a writ petition before the Madras High Court, the petitioner challenged an assessment order dated 18.12.2025 passed under Section 73 of the TNGST Act, 2017, citing discrepancies such as excess and ineligible input tax credit and late fee. The Court noted that the impugned order recorded the taxpayer’s reply as “nil” and did not consider any response in its reasoning. However, the petitioner asserted that a reply had been filed on 06.12.2025 and was available on the portal. Observing that the reply was not taken into account, the Court held that the matter required reconsideration. Accordingly, the impugned order was set aside and remitted back to the assessing authority. The authority was directed to consider the reply dated 06.12.2025, allow the petitioner to submit additional replies and supporting documents within one week, provide an opportunity of hearing, and thereafter pass a fresh order. No costs were awarded, and connected miscellaneous petitions were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The writ petition is filed challenging the impugned order dated 18.12.2025. The impugned order is an assessment passed under Section 73 of the TNGST Act, 2017, on the basis of certain discrepancies noted thereunder, including excess claim of ITC, claim of ineligible ITC, late fee, etc.
