SEZ Unit given Fresh Opportunity

The Madurai Bench of the Madras High Court, by its common order dated 8 June 2026, allowed a batch of writ petitions filed by Neeyamo Enterprise Solutions Private Limited, an SEZ unit, challenging assessment orders passed under Section 73 of the TNGST Act for Assessment Years 2018-19 to 2021-22. 

The Court found that the assessments had principally proceeded on account of the petitioner's failure to produce its Letter of Undertaking (LUT) and SEZ Certificate before the adjudicating authority. 

Without expressing any opinion on the merits, the Court remanded the matter for fresh consideration after granting the petitioner an opportunity to furnish the relevant documents.