Facts of the Case

M/s. Om Agencies challenged an order dated 25.02.2025 passed in Form GST DRC-07 (Ref. No. ZD3302252536788) by the Deputy Commercial Tax Officer, Lalgudi Assessment Circle, on the ground that it was without jurisdiction and in clear violation of statutory provisions. The petitioner had suffered the order ex parte, and by the time the writ petition was filed, the ordinary period for filing a statutory appeal had already expired.

Issues Involved

  1. Whether a taxpayer who suffered an ex parte GST order, and whose appeal period had already lapsed, could be granted an opportunity to file a belated appeal.
  2. On what terms such an opportunity, if granted, ought to be conditioned.

Petitioner's Arguments

  • The petitioner sought quashing of the ex parte order dated 25.02.2025 as being without jurisdiction and in violation of statutory provisions, and requested an opportunity to contest the matter on merits before the appropriate forum.

Respondent's Arguments

  • The Government Advocate did not seriously contest the grant of an opportunity to the petitioner, leaving the terms of such relief to the Court's discretion.

Court Order / Findings

  • The Court noted that the petitioner had suffered an ex parte order and that the appeal period had already expired.
  • The petitioner was permitted to file an appeal within thirty days from receipt of a copy of the order, to be entertained by the appellate authority without reference to limitation.
  • This relief was conditioned on the petitioner paying 10% of the disputed tax amount as pre-deposit; failure to remit the pre-deposit and/or file the appeal within thirty days would result in automatic recall of the benefit granted.
  • The writ petition was disposed of accordingly, with no costs.

Important Clarification

  • Where a taxpayer has suffered an ex parte GST order and allowed the ordinary appeal period to lapse, the Madurai Bench routinely grants a fresh thirty-day window to file the appeal — treating it as within limitation — conditioned strictly on payment of 10% of the disputed tax as pre-deposit, with automatic forfeiture of the relief if either condition is not met.

Sections Involved

  • Section 107 of the CGST/TNGST Act, 2017 — the statutory appellate remedy, its limitation, and the mandatory pre-deposit for maintaining an appeal.

Decision – In Favour of

Assessee, conditionally — the petitioner was granted a fresh opportunity to appeal, subject to compliance with the pre-deposit and timeline.

Case Details

Madurai Bench of the Madras High Court; W.P(MD)No.31374 of 2025 with W.M.P.(MD)No.24571 of 2025; Coram: Justice G.R. Swaminathan; Order dated 04.11.2025.

Link to Download the Order

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