Swan Enterprises Vs Deputy State Tax Officer – 2 (Madras High Court)
In Swan Enterprises Vs Deputy State Tax Officer – 2 (Madras High Court), the petitioner challenged an assessment order dated 19.09.2025 passed under Section 74 of the TNGST Act, 2017 for the assessment year 2020-21. The petitioner contended that for the same assessment year, an earlier assessment order had already been passed on 25.02.2025, against which an appeal was pending. Despite this, the respondent passed another assessment order for the same assessment year and for the same defect, but for a higher amount of Rs.15,04,214/-, without providing an opportunity for personal hearing.
The petitioner submitted willingness to pay 10% of the disputed tax amount and sought an opportunity to present their case. The respondent admitted that no personal hearing was provided before passing the impugned order and requested remand subject to payment of 10% of the disputed tax.
The Court observed that although uploading notice on the portal constitutes valid service, the officer should have explored alternative modes of service under Section 169(1) of the GST Act when there was no response from the petitioner. Merely passing an ex parte order by fulfilling formalities would not serve any purpose and would lead to multiplicity of litigation.
