Facts of the Case

The petitioner challenged an order dated 06.08.2024 confirming a GST demand for FY 2019-20, along with the consequential summary in Form GST DRC-07, seeking a direction to give one more opportunity of personal hearing. The impugned order was an appealable order, but the petitioner had failed to file a statutory appeal within the prescribed time. It was undisputed that the petitioner had already remitted the entire disputed tax.

Issues Involved

  1. Whether a taxpayer who has failed to file a statutory appeal within time, but has already paid the entire disputed tax, should be permitted to file a belated appeal, and whether any further pre-deposit would then be required.

Petitioner's Arguments

  • The order was arbitrary and bad in law for want of an adequate opportunity of personal hearing, and one more opportunity ought to be given.

Respondent's Arguments

  • Represented by the Additional Government Pleader; no specific opposition to permitting a belated appeal is recorded, given the special facts.

Court Order / Findings

  • Considering the special facts and circumstances, the petitioner was permitted to file an appeal within four weeks despite the delay, and since the petitioner had already remitted the entire tax, the question of any further pre-deposit did not arise at all.
  • If the appeal papers were in order, they were to be numbered and taken on file immediately, and the Appellate Authority was directed to dispose of the appeal within three months, with the petitioner free to adduce evidence before the Appellate Authority, an appeal being a continuation of the original proceeding, and all contentions left open.

Important Clarification

  • Where an assessee has already remitted the entire disputed tax before filing a delayed statutory appeal, courts will readily condone the delay in filing and clarify that no fresh pre-deposit is required, since the pre-deposit requirement is meant to secure the revenue, which is already secured by full payment.
  • An appellate proceeding under the GST Act is treated as a continuation of the original assessment proceeding, so the assessee retains the right to lead further evidence at the appellate stage.

Sections Involved

  • GST demand confirmation and appeal provisions of the CGST/TNGST Act, 2017 -- concerning appealable orders and pre-deposit for filing appeals.
  • Form GST DRC-07 -- summary of order creating demand.

Decision – In Favour of

Assessee (procedurally). Belated appeal was permitted without any further pre-deposit, since the entire tax had already been paid, with all contentions on merits left open for the appeal.

Case Details

Madurai Bench of the Madras High Court; W.P(MD)No.32849 of 2025 & W.M.P(MD)No.25907 of 2025; Coram: Justice G.R. Swaminathan; Order dated 18.11.2025.

Link to Download the Order

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