Tuchel acknowledged that Palmer is carrying an injury but expressed frustration at the number of England camps the 24-year-old has missed.
“It’s hard to argue against what you are saying,” Tuchel said when asked whether Palmer’s withdrawal suggested he was less eager to represent England than his team-mates.
The England manager pointed to Jude Bellingham, Morgan Rogers, Morgan Gibbs-White and Eberechi Eze as players who are available and competing for Palmer’s position.
“All in camp. All desperate to be here. All available. And all ready to go,” Tuchel said.
“I’m not his friend. I am his national team coach and I can only judge him on what he is delivering for the national team and he is just missing too many opportunities.”
Tuchel stressed that he accepts Palmer is playing through pain and that the decision to withdraw was based on his fitness.
“My understanding is that Cole plays with discomfort and pain and he cannot compete on the highest level with discomfort and pain, so he withdrew,” he said.
“He misses too many opportunities, and I don’t blame him for it. It’s just the fact.”
The Chelsea midfielder is one of five players to withdraw from England’s current squad, with Declan Rice, Marcus Rashford and Kobbie Mainoo also unavailable through injury.
Tuchel insisted the door remains open to Palmer but warned that missing international camps limits his opportunities to establish himself under the new manager.
“If you’re not in camp, there’s a next level to impress that you cannot achieve because you only can do it when you’re actually with me on the pitch,” he said.
Tuchel also criticised the demanding schedule, with England facing Spain, Czechia twice and Croatia during a four-game international window.
“I am not in favour of it,” he said. “After a long tournament, to have another long period together is very demanding emotionally and physically for the players.”
England face Spain at Wembley on Saturday before continuing their Nations League campaign.