Facts of the Case

Subha Traders challenged an order dated 11.03.2025 passed by the Assistant Commissioner, Tuticorin-I Assessment Circle, for tax periods April 2021 to March 2022, under GSTIN 33ADAFS5502L1Z7. The order had been passed ex-parte, and by the time the petitioner approached the High Court, the ordinary period for filing a statutory appeal against it had already expired.

Issues Involved

  1. Whether a taxpayer aggrieved by an ex-parte GST order, whose appeal period has already lapsed, can still be permitted to file an appeal.
  2. What conditions should attach to entertaining such a belated appeal without reference to limitation.
  3. What happens if the taxpayer fails to comply with the pre-deposit or filing timeline.

Petitioner's Arguments

  • Sought permission to file an appeal against the ex-parte order despite the expiry of the ordinary appeal period.
  • Offered to comply with the pre-deposit requirement under Section 112 of the GST Act as a condition for such permission.

Respondent's Arguments

  • The Additional Government Pleader for the respondents did not oppose the grant of a further opportunity to appeal, subject to the standard pre-deposit condition.

Court Order / Findings

  • The Court noted that the petitioner had suffered an ex-parte order and that the appeal period had already expired.
  • Held that the petitioner be permitted to file an appeal within thirty days of receipt of the order, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax amount as pre-deposit.
  • Clarified that if the petitioner failed to remit the pre-deposit and/or file the appeal within thirty days, the benefit of the order would stand automatically recalled.
  • Disposed of the writ petition on these terms, without costs.

Important Clarification

  • Where a taxpayer approaches the High Court after the ordinary appeal period against an ex-parte GST order has expired, courts routinely permit a fresh appeal window — typically thirty days — without reference to limitation, conditional on payment of the statutory 10% pre-deposit under Section 112.
  • Such relief is self-executing but strictly time-bound: failure to both pay the pre-deposit and file the appeal within the stipulated window results in automatic recall of the benefit, without any further order from the Court.

Sections Involved

  • Section 107, CGST Act, 2017 – prescribes the limitation period for filing an appeal, relaxed here by the Court's direction.
  • Section 112, CGST Act, 2017 – prescribes the pre-deposit requirement, applied here as a condition for the belated appeal.

Decision – In Favour of

Disposed of in favour of the assessee on a conditional basis — a fresh window to file an appeal without reference to limitation was granted, subject to a 10% pre-deposit within thirty days.

Case Details

  • Court: Madurai Bench of the Madras High Court
  • Case No.: W.P.(MD)No.29869 of 2025 & W.M.P.(MD)Nos.23110 & 23111 of 2025
  • Coram: Hon'ble Mr. Justice G.R. Swaminathan
  • Date of Order: 25 October 2025

Link to Download the Order

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