Madras HC Sets Aside Ex Parte GST Assessment Due to Bona Fide Non-Appearance

Tvl. Jeyam Agency Vs Deputy State Tax Officer (Madras High Court) The Madras High Court heard a writ petition challenging an assessment order dated 17.12.2025 passed under Section 73 of the TNGST Act, 2017. The assessment had been completed ex parte as the petitioner failed to participate in the proceedings despite opportunities being provided. The dispute related to the disallowance of exemption claimed on outward supplies, where the entire reported exempt turnover was treated as taxable. The petitioner contended that the turnover pertained to coconut, which is a primary agricultural produce ...