Facts of the Case

Tvl. 0.996 Sankarankoil Weavers Co-operative Society challenged an ex-parte order dated 24.01.2025 (Ref.No.ZD3301252037120, Form GST DRC-07) passed for the assessment year 2020-21 by the Superintendent of CGST and Central Excise, Sankarankoil Range, contending that it was without jurisdiction and in clear violation of statutory provisions. By the time the petitioner approached the High Court, the period for filing a statutory appeal had already expired.

Issues Involved

  1. Whether a taxpayer who suffered an ex-parte GST order, and whose ordinary appeal period has expired, can be permitted to file a belated statutory appeal through the Court's writ jurisdiction.

Petitioner's Arguments

  • The petitioner sought quashing of the ex-parte assessment order and, alternatively, an opportunity to pursue its statutory remedy despite the expiry of the appeal period.

Respondent's Arguments

  • Learned Standing Counsel for the respondents did not seriously contest the grant of a further opportunity, given that the order had been passed ex-parte.

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, to be entertained by the Appellate Authority without reference to limitation.
  • This relief was made conditional on the petitioner paying 10% of the disputed tax amount as predeposit; failing timely payment or filing within thirty days, the benefit of the order would stand automatically recalled.

Important Clarification

  • Where a taxpayer has suffered an ex-parte GST order and missed the ordinary window (including the condonable period) for filing a statutory appeal, the Madras High Court will, in appropriate cases, direct the Appellate Authority to entertain a belated appeal without reference to limitation, conditioned on payment of the mandatory 10% predeposit — provided the appeal and predeposit are completed within a short, firmly fixed window (here, thirty days), failing which the relief lapses automatically.

Sections Involved

  • Section 107, CGST Act, 2017 – appeal to the Appellate Authority against an order, including the mandatory pre-deposit and the ordinary/condonable limitation period.

Decision – In Favour of

Decided in favour of the Assessee. Belated appeal permitted without reference to limitation, subject to 10% predeposit.

Case Details

  • Court: Madurai Bench of Madras High Court
  • Case No.: W.P.(MD) No. 33469 of 2025 and W.M.P.(MD) No. 26409 of 2025
  • Coram: Hon'ble Mr. Justice G.R. Swaminathan
  • Date of Order: 21 November 2025

Link to Download the Order

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