Facts of the Case

The petitioner, Tvl. Suriya Copiers (GSTIN 33BIQPR8714K1ZL), challenged an ex-parte assessment order dated 22.01.2025 in FORM GST DRC-07 for the tax period 2022-23, along with a consequential summary order dated 23.01.2025, on the ground that it was passed in gross violation of principles of natural justice without any opportunity of personal hearing. By the time the writ petition was filed, the statutory period for filing a departmental appeal against the order had already expired.

Issues Involved

  1. Whether an ex-parte GST order passed without personal hearing should be quashed outright or whether the appellate remedy under Section 107 could instead be revived.
  2. On what conditions a time-barred appeal against such an order may be permitted.

Petitioner's Arguments

  • The impugned order was passed ex-parte and without affording any opportunity of personal hearing as mandated under the GST Act.
  • The order was illegal, without jurisdiction, and liable to be quashed or, alternatively, the appellate remedy ought to be revived despite the expiry of limitation.

Respondent's Arguments

  • The Additional Government Pleader did not seriously contest the plea for a fresh opportunity, consistent with the Madras High Court's settled practice in similar ex-parte GST matters.

Court Order / Findings

  • Instead of quashing the order outright, the Court adopted its now-standard approach for ex-parte GST orders where the appeal period has lapsed: the petitioner was permitted to file a statutory appeal within 30 days, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax as pre-deposit.
  • Failure to pay the pre-deposit or file the appeal within the stipulated four weeks results in automatic recall of the benefit granted by the order.

Important Clarification

  • Where a GST assessee has lost the right to appeal an ex-parte order due to expiry of limitation, courts routinely revive the appellate remedy on payment of a reduced (10%) pre-deposit rather than adjudicating the merits themselves.
  • Such relief is self-executing and conditional - it automatically lapses if the assessee fails to meet the pre-deposit and filing deadline.

Sections Involved

  • Section 107, CGST Act, 2017 - appeal to Appellate Authority, including pre-deposit requirements and limitation.
  • Section 75(4), CGST Act, 2017 - opportunity of personal hearing before an adverse order.

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.33344 of 2025
  • Coram: Justice G.R. Swaminathan
  • Date: 20th November, 2025

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