Facts of the Case

The petitioner, K. Karuppasamy (GSTIN 33ADEPK2696R2ZW), challenged an ex-parte assessment order dated 30.05.2025 passed by the State Tax Officer, Palayamkottai Assessment Circle, for the tax period December 2018 to March 2019, and also sought a re-doing of the assessment for the year 2019-20. By the time the writ petition came to be filed, the statutory appeal period against the impugned order had already lapsed.

Issues Involved

  1. Whether an assessee aggrieved by an ex-parte GST assessment order, whose appeal period has expired, may be permitted to file a belated statutory appeal.
  2. On what conditions such belated appeal should be entertained.

Petitioner's Arguments

  • The impugned order dated 30.05.2025 was passed ex-parte, and the petitioner sought quashing of the order along with a fresh assessment for the year 2019-20.

Respondent's Arguments

  • No substantive opposition is recorded to the plea for a revived appellate remedy, consistent with the Madras High Court's settled approach in similar ex-parte GST matters from the Madurai Bench.

Court Order / Findings

  • Applying its now-standard practice for ex-parte GST orders where the appeal period has expired, the Court held that the petitioner may be permitted to file a statutory appeal within thirty days, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax as pre-deposit.
  • Failure to remit the pre-deposit or file the appeal within the stipulated thirty days results in automatic recall of the benefit granted.

Important Clarification

  • The Madras High Court (Madurai Bench) continues to follow a consistent, formulaic approach for ex-parte GST assessment orders where the statutory appeal period has lapsed - reviving the appellate remedy on a 10% pre-deposit rather than adjudicating the underlying merits itself.
  • Such relief is self-executing and conditional, automatically lapsing if the assessee misses the pre-deposit or filing deadline.

Sections Involved

  • Section 107, TNGST/CGST Act, 2017 - appeal to Appellate Authority, including pre-deposit and limitation.
  • Section 62, TNGST/CGST Act, 2017 - best judgment assessment relevant to ex-parte orders.

Decision – In Favour of

Disposed of with directions, in part in favour of the petitioner - appellate remedy revived on 10% pre-deposit condition.

Case Details

  • Court: Madurai Bench of the Madras High Court
  • Case No.: W.P.(MD) No.34549 of 2025
  • Coram: Justice G.R. Swaminathan
  • Date: 27th November, 2025

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.