High Court of Madras1 June 2026

Tvl. Narumanam Spices v. Superintendent of CGST & Central Excise

W.P.(MD)NO.13982 OF 2026

The ruling in brief

Where assessee faced ex parte assessment for alleged excess ITC based on mismatch between GSTR-3B and GSTR-2A, had paid differential ITC pre-order and attributed non-response to a lapse by a part-time accountant, equitable grounds required that assessee be given opportunity to present submissions with supporting documents, thus, impugned assessment order was to be set aside for fresh consideration with effective hearing

Provisions considered

Section 16, read with section 73, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Tvl. Narumanam Spices v. Superintendent of CGST & Central Excise

The ruling in brief

Provisions considered

Tvl. Narumanam Spices v. Superintendent of CGST & Central Excise

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis