Facts of the Case

The petitioner, Tvl. Karthik Traders, suffered an ex-parte order at the hands of the respondent, the Commercial Tax Officer, Ramanathapuram Assessment Circle. The order in GST DRC-07 (Ref. No. ZD3305250555891) was passed on 08.05.2025 for the assessment year 2022-23. By the time the petitioner approached the Court, the statutory limitation period for filing an appeal against the order had already expired.

Issues Involved

  1. Whether the petitioner, having suffered an ex-parte order and having missed the appeal limitation period, could be permitted to file a belated statutory appeal.
  2. What conditions, if any, should attach to permitting such a delayed appeal.

Petitioner's Arguments

  • The order impugned was passed ex-parte and was without jurisdiction and in clear violation of statutory provisions, and the appeal remedy ought to be made available notwithstanding the expiry of limitation.

Respondent's Arguments

  • Learned Additional Government Pleader appeared for the respondent; no specific objection is recorded to the grant of a conditional opportunity to appeal.

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 a period of thirty days from the date of receipt of a copy of the order.
  • Such appeal was directed to be entertained without reference to limitation.
  • The relief was conditioned on the petitioner paying 10% of the disputed tax amount as pre-deposit.
  • If the petitioner failed to remit the pre-deposit and/or file the appeal within the stipulated thirty days, the benefit of the order would stand automatically recalled.

Important Clarification

  • Where an assessee has suffered an ex-parte GST order and missed the statutory appeal window, High Courts frequently exercise writ jurisdiction to revive the appellate remedy by directing the appellate authority to entertain a belated appeal without reference to limitation, but almost invariably condition this relief on payment of the mandatory 10% pre-deposit of the disputed tax under Section 107 of the GST Act.
  • Such conditional relief is self-executing – non-compliance within the stipulated period results in automatic recall of the benefit, without the need for a further order of the Court.

Sections Involved

  • Section 107, GST Act, 2017 – prescribes the limitation period for filing an appeal and the mandatory 10% pre-deposit of disputed tax as a condition for entertaining it.
  • Form GST DRC-07 – summary of the order raising the demand that was impugned in the writ petition.

Decision – In Favour of

The petition is disposed of in favour of the Assessee, by way of a conditional opportunity to file a belated statutory appeal on payment of 10% pre-deposit, without a finding on the merits of the underlying demand.

Case Details

  • Court: Madurai Bench of Madras High Court
  • Case No.: W.P.(MD) No.32783 of 2025 with W.M.P.(MD) No.25844 of 2025
  • Coram: Hon'ble Mr. Justice G.R. Swaminathan
  • Date of Order: 17.11.2025

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