Disposed¶18

M/s. Saravana Traders v. The Assistant Commissioner (St) (Fac)

Madras HC11 Sept 2025WP(MD)/24779/2025

Case brief

AI extract

What is this about?

GST ex parte assessment order; writ of certiorari under Article 226; Madras High Court Madurai Bench; delay condonation; 10% predeposit of disputed tax; appeal within four weeks; automatic recall of benefit; Saravana Traders v. Assistant Commissioner (ST) (FAC), Gandhimarket Assessment Circle; disposed without quashing; no costs.

What did the court decide?

Delay in filing appeal against the ex parte order condoned, conditional on the petitioner paying 10% of the disputed tax as predeposit and filing the appeal within four weeks; otherwise the benefit of the order stands recalled automatically. No costs. ¶18

M/s. Saravana Traders Vs The Assistant Commissioner… — Writ and Judicial Review | Madras HC (2025)

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W.P(MD)No.24779 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 11.09.2025

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CORAM

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THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

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W.P(MD)No.24779 of 2025 and W.M.P.(MD)No.19478 of 2025

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M/s.Saravana Traders, Rep by its Proprietor K Manikandan, 33AZSPM8635J1ZP, 11/1A, Pai Kadai Street, Mailam Santhai, Tiruchirappalli. ... Petitioner

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Vs.

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The Assistant Commissioner (ST) (FAC), Gandhimarket Assessment Circle, Multi-Storied Buildings, Khajamalai, Tiruchirappalli. ... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order in GSTIN 33AZSPM8635J1ZP/2020-21 dated 26.02.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.

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For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Sureshkumar, Addl. Government Pleader.

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.24779 of 2025

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ORDER

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Heard both sides.

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2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 26.02.2025. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. The petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically.

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3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

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11.09.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 2/4

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.24779 of 2025

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To:

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The Assistant Commissioner (ST) (FAC), Gandhimarket Assessment Circle, Multi-Storied Buildings, Khajamalai, Tiruchirappalli.