Facts of the Case

Tvl. King Marine Service challenged an order dated 04.03.2025 passed by the State Tax Officer-1 (Data), Intelligence Wing, Tirunelveli Division, in respect of GSTIN 33AEQPR1572Q1ZP for the tax period April 2021 to March 2022, and the consequential summary of order in Form GST DRC-07 dated 05.03.2025, on the ground that they were illegal, without jurisdiction, and in gross violation of the principles of natural justice, seeking a direction for fresh assessment after a personal hearing. The petitioner had suffered the order ex parte and the ordinary appeal period had already expired by the time the writ petition was filed.

Issues Involved

  1. Whether the petitioner, having suffered an ex parte assessment order and allowed the appeal period to lapse, could nonetheless be permitted to pursue the statutory appellate remedy.
  2. On what terms such an opportunity ought to be extended.

Petitioner's Arguments

  • The impugned order and its consequential summary were illegal, without jurisdiction and violative of natural justice, and the petitioner sought a fresh opportunity of personal hearing before a fresh assessment.

Respondent's Arguments

  • The Additional Government Pleader did not seriously oppose extension of an opportunity to the petitioner, subject to appropriate safeguards.

Court Order / Findings

  • Noting that the petitioner had suffered an ex parte order and that the appeal period had already expired, the Court permitted the petitioner 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 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 relief granted.
  • The writ petition was disposed of accordingly, with no costs.

Important Clarification

  • The Madurai Bench continues to apply its settled practice of permitting taxpayers who have suffered an ex parte GST order, and allowed the appeal period to lapse, a fresh thirty-day window to file the statutory appeal — treated as within limitation — conditioned on payment of 10% of the disputed tax, with the relief lapsing automatically 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 maintainability.

Decision – In Favour of

Assessee, conditionally — a fresh appeal window was granted subject to pre-deposit.

Case Details

Madurai Bench of the Madras High Court; W.P(MD) No. 31979 of 2025 with W.M.P(MD)No.25169 of 2025; Coram: Justice G.R. Swaminathan; Order dated 11.11.2025.

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