Facts of the Case

Tvl.AKS Product and Traders suffered an ex parte assessment order dated 17.02.2025 passed by the State Tax Officer, Commercial Taxes Building, Ettayapuram Circle, for GSTIN 33AVXPK3956B1ZD, tax period 2020-21. By the time the petitioner approached the Madurai Bench of the Madras High Court, the statutory appeal period had already expired. The petitioner sought a direction quashing the order as illegal and in gross violation of natural justice, and sought an opportunity to have the assessment redone after being granted personal hearing.

Issues Involved

  1. Whether the writ court can permit a belated GST appeal against an ex parte assessment order where the appeal period has fully expired.
  2. On what conditions such indulgence should be granted, and what consequence follows non-compliance.

Petitioner's Arguments

  • The ex parte order dated 17.02.2025 was passed in gross violation of the principles of natural justice and without proper opportunity of personal hearing.
  • The special facts and circumstances of the case warranted the Court's indulgence to permit a belated statutory appeal.

Respondent's Arguments

  • The Additional Government Pleader appeared for the respondent; no serious objection is recorded to the limited indulgence sought, subject to appropriate conditions.

Court Order / Findings

  • Considering the special facts and circumstances, the Court held that the delay could be condoned if the petitioner files an appeal within four weeks from receipt of the order.
  • The petitioner was directed to pay 10% of the disputed tax amount as pre-deposit, failing which the benefit of the order would stand automatically recalled.
  • On compliance, the appeal was to be entertained on merits despite the expiry of the appeal period.

Important Clarification

  • Even where the full appeal period, including any condonable extension, has expired against an ex parte GST assessment order, the High Court may still permit a belated appeal in special facts and circumstances, conditioned on payment of the 10% statutory pre-deposit within a fixed timeframe.
  • Such relief is self-executing in reverse — if the petitioner fails to file the appeal or make the pre-deposit within the stipulated period, the benefit of the order automatically lapses without any further order of the Court being required.

Sections Involved

  • Section 107, CGST/TNGST Act, 2017 — appeal to Appellate Authority and pre-deposit requirement.

Decision – In Favour of

Assessee, conditional on filing the appeal within four weeks and payment of the 10% pre-deposit.

Case Details

Madurai Bench of Madras High Court; W.P(MD)No.29423 of 2025 with W.M.P.(MD)No.22733 of 2025; Coram: Hon'ble Mr. Justice G.R. Swaminathan; Order dated 22.10.2025.

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