Petitioner challenged two appellate orders rejecting its GST appeals dated 12-12-2024 on the ground that no opportunity of hearing was given despite Sections 8 and 9 of Section 107 of the GST Act. The court found no hearing was afforded, set aside both orders and remitted the appeals for fresh disposal after hearing.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD) Nos.2441 and 2442 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28.01.2025
CORAM:
THE HONOURABLE MR.JUSTICE K.KUMARESH BABU
W.P.(MD) Nos.2441 and 2442 of 2025 and
W.M.P.(MD) Nos.1718 and 1721 of 2025
Tvl.Sri Nachiar Blue Metals, rep by its Proprietor A.Murugan
... Petitioner in both W.Ps.,
/vs./
... Respondents in both W.Ps.,
COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling for the records of the 1st respondent vide his order in Appeal No.and Year AP/GST/T/160/2024 and AP/GST/T/161/2024 dated 12-12-2024 and quash the same as it is unlawful and against the provisions of the Act and violations of the principles of natural justice.
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W.P.(MD) Nos.2441 and 2442 of 2025
For Petitioner in both W.Ps., : Mr.A.Satheesh Murugan For Respondents in both W.Ps., : Mr.R.Suresh Kumar Additional Government Pleader
COMMON ORDER
The writ petitions have been filed challenging the order of the first respondent in the appeals dated 12-12-2024.
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W.P.(MD) Nos.2441 and 2442 of 2025
opportunity of hearing to the petitioner as provided in compliance with sub Sections 8 and 9 of Section 107 of the Act and thereafter pass appropriate orders on merits and in accordance with law.
Index : Yes / No 28.01.2025 Internet : Yes / No mm
To
1.The Deputy Commissioner, GST Appeal, Madurai and Tirunelveli, Tirunelveli.
2.The State Tax Officer, Nanguneri Assessment Circle, Tirunelveli District.
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W.P.(MD) Nos.2441 and 2442 of 2025
K.KUMARESH BABU, J.
mm
W.P.(MD) Nos.2441 and 2442 of 2025
28.01.2025
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1 issue framed by the court
Whether appellate orders rejecting GST appeals without affording an opportunity of hearing under Sections 8 and 9 of Section 107 of the GST Act are sustainable?
2 provisions across 2 enactments
Tvl.Sri Nachiar Blue Metals, rep by its Proprietor A.Murugan
The Deputy Commissioner, GST Appeal, Madurai and Tirunelveli, Tirunelveli
The State Tax Officer, Nanguneri Assessment Circle, Tirunelveli District
K.Kumaresh Babu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
