Facts of the Case

Tvl Sri Valliamman Enterprises (GSTIN 33ATNPR2628B1ZT) filed an appeal against an assessment order dated 29.06.2024 for the assessment year 2019-20. The appellate authority, by proceedings dated 20.03.2025 (ARN AD330325010526J) in Form GST APL-02, dismissed the appeal solely on the ground of limitation. The petitioner challenged this rejection before the Madurai Bench, contending that both the original assessment order and the appellate rejection were cryptic, non-speaking and passed without affording the opportunity of personal hearing contemplated under Section 75(4) of the TNGST Act, 2017, and sought a direction that the assessing authority pass a fresh order after such hearing.

Issues Involved

  1. Whether a GST appeal dismissed by the appellate authority solely for delay should be restored in writ jurisdiction where the delay is marginal and the appellant has arguable points on merits.
  2. Whether the appellate authority, rather than the writ Court, is the appropriate forum to examine the alleged denial of personal hearing at the assessment stage.

Petitioner's Arguments

  • The impugned assessment order and the appeal rejection order were cryptic, non-speaking, illegal, arbitrary and wholly without jurisdiction, passed without opportunity of personal hearing under Section 75(4) of the TNGST Act.
  • The delay in filing the appeal against the assessment order was only marginal, and the assessee had substantial grounds to canvass on merits.

Respondent's Arguments

  • The Additional Government Pleader for the respondents supported the appellate authority's rejection, submitting that it had correctly rejected the appeal as it was filed beyond the limitation period prescribed under Section 107 of the TNGST Act.

Court Order / Findings

  • The Court, on hearing both sides, found that the delay in filing the appeal was rather marginal and that the petitioner had arguable points to canvass before the appellate authority.
  • In the interest of justice, the order of the appellate authority dismissing the appeal on limitation was quashed, and the appellate authority was directed to number the appeal and dispose of it on merits in accordance with law, leaving the substantive grievances (including the personal hearing issue) to be examined at that stage.

Important Clarification

  • A marginal delay in filing a GST appeal under Section 107, coupled with arguable grounds on merits (including an alleged denial of the mandatory personal hearing under Section 75(4)), is a recurring basis on which courts quash limitation-based rejections and direct the appellate authority itself to number and decide the appeal on merits.

Sections Involved

  • Section 107, TNGST Act, 2017 — appeal to the appellate authority and prescribed limitation for filing such appeals.
  • Section 75(4), TNGST Act, 2017 — mandatory opportunity of personal hearing before an adverse order.
  • Section 73, TNGST Act, 2017 — determination of tax not paid or short paid other than by fraud, under which the original assessment was made.

Decision – In Favour of

The writ petition was allowed in favour of the Assessee, with the limitation-based rejection quashed and the appeal directed to be decided on merits.

Case Details

Court: Madurai Bench of the Madras High Court
Case No.: WP(MD) No. 29766 of 2025
Coram: Hon'ble Mr. Justice G.R. Swaminathan
Date of Order: 23.10.2025

Link to Download the Order

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