Facts of the Case

The petitioner, a proprietary concern engaged in engineering works represented by its proprietor, suffered an ex-parte assessment order dated 20.02.2024 passed by the State Tax Officer, Tuticorin-I Assessment Circle, Commercial Tax Office, Tuticorin, for GSTIN 33ABAPL5924D1Z4 relating to the tax period 2021-22. By the time the petitioner sought recourse, the ordinary period for filing a statutory appeal under the GST Act had already expired, leaving the demand otherwise unchallengeable through the normal appellate channel. The petitioner approached the Madras High Court (Madurai Bench) under Article 226, seeking a writ of certiorarified mandamus to quash the order for want of natural justice and to direct a fresh assessment after a proper opportunity of personal hearing.

Issues Involved

  1. Whether a taxpayer who suffered an ex-parte assessment order, and whose appeal period has already lapsed, may be granted an opportunity to pursue the statutory appellate remedy instead of a decision on the writ itself.
  2. What conditions ought to attach to permitting such a belated appeal.

Petitioner's Arguments

  • The impugned order was passed ex-parte without affording an adequate opportunity of personal hearing, in violation of principles of natural justice.
  • The matter deserved to be remitted for a fresh assessment after hearing the petitioner, or in the alternative, the petitioner be permitted to avail the appellate remedy despite expiry of the ordinary limitation.

Respondent's Arguments

  • The Government Advocate appeared for the respondent; no substantive opposition is recorded to the petitioner being granted a further opportunity, subject to appropriate safeguards for revenue.

Court Order / Findings

  • The Court noted that the petitioner suffered an ex-parte order and that the appeal period had already expired.
  • The petitioner was permitted to file a statutory appeal within thirty days from receipt of the order, to be entertained without reference to limitation.
  • The relief was made conditional on payment of 10% of the disputed tax amount as pre-deposit.
  • It was further directed that if the petitioner failed to pay the pre-deposit and/or file the appeal within thirty days, the benefit of the order would stand automatically recalled.

Important Clarification

  • Where an assessee has suffered an ex-parte GST assessment order and the statutory appeal period has already lapsed, the High Court may, instead of adjudicating the tax dispute itself in writ jurisdiction, permit a belated appeal to be filed and entertained without reference to limitation, subject to payment of the mandatory 10% pre-deposit.
  • Such relief is self-executing and time-bound: if the pre-deposit is not paid or the appeal not filed within the stipulated period, the benefit automatically lapses, restoring the department's right to enforce the original order.

Sections Involved

  • Section 107, CGST/TNGST Act, 2017 — prescribes the appellate remedy against an order of assessment, including the mandatory pre-deposit under sub-section (6).
  • Article 226, Constitution of India — invoked for the writ of certiorarified mandamus challenging the ex-parte order.

Decision – In Favour of

Disposed of with directions — a procedural relief in favour of the Assessee, restoring the opportunity to contest the assessment on merits before the Appellate Authority, subject to the pre-deposit condition.

Case Details

Madras High Court (Madurai Bench); W.P.(MD)No.34530 of 2025 and W.M.P.(MD)No.27309 of 2025; Coram: Hon'ble Mr. Justice G.R. Swaminathan; Date of Order: 28.11.2025.

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