”Tvl. P. Rengasamy” Ex Parte Assessment Relief

The Madras High Court adopts an equitable approach in dealing with an ex parte assessment passed under Section 74 of the GST regime. 

While acknowledging repeated non-participation by the assessee, the Court nevertheless grants a fresh opportunity after considering the nature of discrepancies, the explanation offered, and the extent of prior tax recovery. 

The Court reiterates its evolving practice of balancing procedural discipline with substantive justice by remanding matters subject to conditional safeguards. The ruling reinforces that adjudication under Section 74, particularly involving allegations akin to suppression or fraud—must not become a mechanical exercise.