Facts of the Case

M/s. Sun Ark Aluminium Industries Private Limited, holding GSTIN 33AALCS3262Q1ZT and located in Sivakasi, challenged an assessment order dated 14.02.2025 passed by the Assistant Commissioner (ST). All notices and communications had merely been uploaded on the GST common portal, and the petitioner, unaware of them, failed to file a reply in time, resulting in an ex parte order without personal hearing. The petitioner filed an appeal, which the Appellate Deputy Commissioner (GST), Madurai and Tirunelveli, never took on record, since it learnt of the order only in June 2025 by when the appeal limitation had already expired.

Issues Involved

  1. Whether an appeal filed beyond limitation, due to notices only being uploaded on the GST portal, could still be entertained on merits.
  2. Whether payment of an additional pre-deposit beyond the statutory 10% could justify condoning the delay.

Petitioner's Arguments

  • All notices and communications were uploaded only on the GST common portal, of which the petitioner remained unaware, causing it to miss the reply deadline.
  • The assessment order dated 14.02.2025 was passed without affording any opportunity of personal hearing to the petitioner.
  • The petitioner learnt of the order only in June 2025, by which time the limitation for appeal had expired, but was willing to pay 20% of the disputed tax — 10% statutory pre-deposit plus an additional 10% — to have the appeal heard on merits.

Respondent's Arguments

  • The Additional Government Pleader did not oppose the relief and requested the Court to pass appropriate orders regarding filing of the appeal on suitable terms.

Court Order / Findings

  • The Court accepted that the assessment order was passed without personal hearing after notices were merely uploaded on the portal, leaving the petitioner unaware in time.
  • The Court directed the petitioner to pay 20% of the disputed tax amount (10% statutory pre-deposit plus an additional 10%), on which the Appellate Authority must consider the appeal on merits without pressing limitation.
  • The writ petition was disposed of with these directions and no order as to costs.

Important Clarification

  • Where GST notices are only uploaded to the portal and the assessee genuinely remains unaware, courts can direct appellate authorities to entertain time-barred appeals by imposing an enhanced pre-deposit condition.
  • An additional voluntary pre-deposit beyond the statutory 10% is a recognised mechanism used by High Courts to balance revenue interest with denial of natural justice at the assessment stage.

Sections Involved

  • Central/Tamil Nadu Goods and Services Tax Act, 2017 – governs assessment, appeal and pre-deposit requirements for disputing tax demands.
  • GST common portal notice mechanism – service of notices/orders exclusively through portal upload, a recurring ground of natural-justice challenges.

Decision – In Favour of

Disposed of with directions in part in favour of the assessee: the appeal will be heard on merits on payment of 20% of the disputed tax, without the Department pressing limitation.

Case Details

Court: Madurai Bench of Madras High Court
Case No.: W.P.(MD) No.36215 of 2025 & W.M.P.(MD) No.28816 of 2025
Coram: Hon'ble Mr. Justice Krishnan Ramasamy
Date of Order: 18.12.2025

Link to Download the Order

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