Facts of the Case

The petitioner, S.Muniasamy, challenged an assessment order dated 21.02.2025 passed under the CGST/TNGST Act, 2017 for GSTIN 33AAXPM5692D1Z9 relating to FY 2023-24, along with the consequential summary of order. The petitioner suffered an ex-parte order at the hands of the State Tax Officer, Ramanathapuram, and by the time the writ petition was filed, the statutory period for filing a first appeal under Section 107 had already expired, leaving the petitioner without the ordinary appellate remedy.

Issues Involved

  1. Whether an assessee who suffered an ex-parte GST order and has missed the appeal limitation period can still be permitted to file an appeal.
  2. What conditions should attach to such extraordinary permission.

Petitioner's Arguments

  • The impugned order was passed ex-parte and was illegal, without jurisdiction and in gross violation of principles of natural justice, warranting quashing and a direction to redo the assessment after affording personal hearing.

Respondent's Arguments

  • The Additional Government Pleader appeared for the respondents; the order records no independent objection beyond noting the appeal period had lapsed.

Court Order / Findings

  • Noting that the petitioner suffered an ex-parte order and that the ordinary appeal period had already expired, the Court found it appropriate to grant a limited window for appeal rather than either quashing the order outright or dismissing the petition.
  • The Court permitted the petitioner to file a statutory appeal within 30 days from receipt of the order, to be entertained by the Appellate Authority without reference to limitation, subject to the petitioner paying 10% of the disputed tax amount as pre-deposit.
  • The Court made clear that if the petitioner failed to remit the pre-deposit and/or file the appeal within the stipulated four weeks, the benefit of the order would stand automatically recalled, restoring the status quo ante.

Important Clarification

  • Where a taxpayer has suffered an ex-parte GST order and missed the ordinary appeal limitation period, courts frequently grant a fresh, short window to file a statutory appeal without reference to limitation, conditional on payment of the standard 10% pre-deposit.
  • Such relief is typically self-executing in reverse — an automatic recall clause ensures that if the taxpayer fails to meet the pre-deposit or filing deadline, the order granting relief lapses without need for further judicial intervention.

Sections Involved

  • Section 107, CGST/TNGST Act, 2017 – statutory appeal remedy and pre-deposit requirement, extended here beyond the normal limitation.

Decision – In Favour of

In favour of the assessee — a fresh appeal window was granted beyond limitation, conditional on 10% pre-deposit, with automatic recall on non-compliance.

Case Details

Madurai Bench of Madras High Court; W.P.(MD)No.30761 of 2025 with W.M.P.(MD)No.23888 of 2025; Coram: Hon'ble Mr Justice G.R. Swaminathan; Date: 29.10.2025.

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